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2019 (11) TMI 1631 - HC - VAT and Sales TaxCondonation of delay in filing appeal - Whether the judgments passed by the honourable apex court as well as by this court on the issue of delay condonation are not binding on the Haryana Tax Tribunal? - HELD THAT:- In the present case, no ground for condonation of colossal delay of 560 days has been made out. The question regarding whether there is sufficient cause or not depends upon each case and primarily is a question of fact to be considered taking into totality of events which had taken place in a particular case. In the present case after appreciating the matter it cannot be said that there was sufficient cause for condonation of delay. The assessing authority had decided the matter and the order was communicated on September 17, 2007. The reason advanced for condonation of delay is that the matter relating to filing of appeal was under active consideration of the State Government and the office of Excise and Taxation Commissioner, Haryana ; the file kept shuttling between the offices of Excise and Taxation Commissioner, Haryana and Principal Secretary to the State Government because of the serious nature of the case and financial implications thereof. Tribunal had also referred to section 33(6) of the HVAT Act which provide long limitation period of 180 days for the State to file an appeal. The Tribunal has also rightly observed that if the matter was of such a serious nature having huge financial implications for the State as alleged by it then the case should have been given the urgency and importance it deserved and the decision to file appeal should have been taken expeditiously even prior to the expiry of limitation period of 180 days which is otherwise also sufficiently a long period. There are no ground to interfere in order passed by the Tribunal - appeal dismissed.
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