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2014 (7) TMI 619 - HC - VAT and Sales TaxCondonation of delay - Inordinate delay of 210 days - Held that:- though like any other litigant, the State authorities are also equally bound by the law of limitation, recognizing certain elements of public interest and the impersonal and slow moving machinery of the Government, the courts have moulded their approach, while considering request of the State for condoning the delay, in the present case, as already noticed, explanation in the form of administrative clearances and consumption of time in the office of the Government Pleader in preferring the appeals are pressed in service for explaining the delay. Further, the duty amount involved in the appeal is also substantially large. Considering these aspects of the matter, delay is condoned by awarding cost - Following decision of Special Tehsildar, Land Acquisition, Kerala v. K.V. Ayisumma [1996 (7) TMI 551 - SUPREME COURT] - Delay condoned.
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