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2016 (7) TMI 370 - HC - VAT and Sales TaxCondonation of delay in filing appeal before the tribunal - lapse of 8 years - bonafide circumstances - Held that:- There appears to be no malafide intention behind it since the rectification application was very much pending and therefore, the reason which has been raised for seeking condonation of delay appears to be bonafide. In addition thereto, the learned Tribunal appears to be on the wrong premise that there is no reference about the application for rectification. Before us also, an affidavit has been filed by Shri Prashant Pujara, Deputy Commissioner dated 25.06.2014 in which the fact of filing of application for rectification in the year 2004 has been admitted. While considering this appeal, it has come to the notice of this Court that the main amount which has been assessed i.e. ₹ 1,21,38,534/- is long back deposited by Challan dated 03.10.1994 and therefore, if the appeal is ordered to be heard on merits, no serious prejudice is likely to be caused to the department and it is settled position of law that when a substantial justice is pitted against technical consideration, the substantial justice must be given predominance and therefore, since the bonafides are appearing to be genuine, there is no likelihood of any prejudice to the department and the main reason assigned by the Tribunal is clarified by the department itself. - Matter restored before the tribunal.
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