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2018 (9) TMI 808 - HC - VAT and Sales TaxCondonation of delay in filing appeal - petition was dismissed mainly on the ground of delay - Levy of tax - activity of mine raising, extraction of ores and transportation - pure labor contract - KVAT Act - Held that:- The fact remains that when the right of the parties are involved, this Court exercising powers under Sec. 226 and 227 of Constitution of India can condone the delay . It is relevant to note that the rights of the parties involved in respect of reassessment order which amounts to ₹ 26,15,74,320/-, the appellate Court cannot dismiss the appeal on the ground of technicality. Substantial justice has to be done to the parties - When cause of substantial justice deserves to be preferred for the other side cannot claim to have vested right in injustice being done because of a non-deliberate delay. It must be grasped that judiciary is respected not on account of its power to legalize injustice on technical grounds but because it is capable of removing injustice and is expected to do so. Admittedly, in the present case, the delay is 288 days after deducting 210 days of delay, it would be 78 days in filing the appeal. The present petitioner explained the delay on the ground of illness and has made out exceptional category to exercise the power under Article 226 of the Constitution of India. Delay condoned - matter is remanded to appellate authority to decide the appeal on merits - appeal allowed by way of remand.
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