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2019 (6) TMI 1016 - HC - VAT and Sales TaxCondonation of delay in filing appeal - time limitation for admitting of appeal - Section 62(2) of KVAT Act - Validity of reassessment order - HELD THAT: The provisions of Section 62 of the KVAT Act clearly defines that an appeal may be filed before the Appellate Authority in respect of an order of assessment, within thirty days from the date on which the notice of assessment was served on the appellant, and in respect of any other order or proceedings, within thirty days from the date on which the order was communicated to the appellant. The appellate authority may admit an appeal preferred after the period as aforesaid but within a further period of one hundred and eighty days, if it is satisfied that the appellant had sufficient cause for not preferring the appeal, within that period. Therefore, Appellate Authority has got power to admit the appeal within 30days +180 days = 210 days. In the present case even assuming the appeal is filed beyond the limitation i.e., 2 days later, the Appellate Authority cannot dismiss the appeal mainly on the ground of technicality since the amount involved in respect of the tax, penalty and interest is about ₹ 1,90,07,280/- and the rights of the parties cannot be deprived on mere technicality. When substantial justice and technical considerations are pitted against each other, 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. There is no presumption that delay is occasioned deliberately, or on account of culpable negligence, or on account of mala fides. A litigant does not stand to benefit by resorting to delay. In fact, he runs a serious risk. It must be grasped that judiciary is respected not on account of its power to legalise injustice on technical grounds but because it is capable of removing injustice and is expected to do so. The matter is remanded to Appellate Authority, Joint Commissioner of Commercial Taxes (Appeals)-2, Shanthi Nagar, Bengaluru for consideration of appeal on merits without reference to limitation and to pass orders strictly in accordance with law - Petition allowed by way of remand.
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