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2018 (1) TMI 458 - HC - VAT and Sales TaxCondonation of delay in filing appeal - extended period of limitation - Section 38 of TNGST Act, 1959 - whether, this Court is empowered to condone the delay of the extendable period, wherein a specific time limit has been provided, for filing an appeal? Held that: - In Chhattisgarh State Electricity Board v. Central Electricity Regulatory Commission [2010 (4) TMI 1031 - SUPREME COURT], the Hon'ble Apex Court held that Section 5 of the Limitation Act cannot be invoked by the Court to allow an appeal to be filed, under Section 125 of the Electricity Act, 1963, after more than 120 days. In Saradha Travels v. Commissioner of Service Tax [2014 (7) TMI 884 - MADRAS HIGH COURT], an appeal was filed with a delay of one year and six months. The Tribunal dismissed the appeal. Delay cannot be condoned - petition dismissed.
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