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2016 (1) TMI 143 - HC - VAT and Sales TaxCondonation of delay - Tribunal refused to condoned the delay of 448 days which occurred in filing of the Reference applications. - Held that:- The Tribunal, in the impugned order found that the delay is of 448 days. A liberal approach will not enable it to condone such a erroneous delay. There is no explanation forthcoming. A vague statement or a general remark of administrative difficulties was not enough. The version orally canvassed was not supported by any affidavit. The reasons that are assigned from paragraphs 9 to 12 in the impugned order do not suffer from any error apparent on the face of the record or perversity warranting our interference in the writ jurisdiction. The Supreme Court in the case of Office of the Chief Post Master General v/s Living Media India Ltd [2012 (4) TMI 341 - SUPREME COURT OF INDIA] has held that the Government bodies are required to be informed that unless they have reasonable and acceptable reasons for delay and there was bonafide effort, there is no need to accept the usual explanation that the file was kept pending for several months/years due to considerable degree of procedural redtape in the process. Delay cannot be condoned. - The Writ Petitions are devoid of merits and are dismissed. - Decided against the revenue.
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