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2018 (5) TMI 1033 - HC - VAT and Sales TaxCondonation of delay of 444 days in filing Tax Appeal - satisfactory explanation for the delay - whether the delay can be condoned or not? Held that: - the reasons cited for preferring the appeal after delay mainly raised on two grounds. First is that the administrative clearances and decisions take sometime - the delay is properly explained. It is true that there was a clear error on part of the Government Pleader's Office in not taking prompt steps for drafting and filing the Tax Appeal. However, Government Pleader's Office owned up this mistake. It is stated that after receiving the papers on 13.07.2016, the same were misplaced. When this came to light, the VAT department was contacted in March 2017 for supplying second set of papers. Government Pleader's office received such papers on 29.06.2017. Tax Appeal was drafted and sent to VAT Department on 12.07.2017 and the appeal was filed on 09.08.2017. This is therefore not a case where long stretch of delay had remained totally unexplained - Considering the explanation rendered for the delay caused in filing appeal and the tax implications involved, we are inclined to condone the delay. Of course, upon the cost being paid to the respondent. Identical issue decided in the case of STATE OF GUJARAT Versus WELSPUN GUJARAT STAHL ROHREN LTD. [2013 (3) TMI 626 - GUJARAT HIGH COURT], where it was held that 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 of ₹ 15,000/-, which shall be paid to the respondent within four weeks from today. Delay condoned with cost - COD application allowed.
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