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2023 (8) TMI 988 - SCH - VAT and Sales TaxCondonation of delay of 390 days in filing the Special Leave Petition - no sufficient reasons for delay - HELD THAT:- It is found that delay of 390 days in filing the Special Leave Petition, now converted into Civil Appeal, has not been explained to the satisfaction of this Court, inasmuch as there is no narration as to what happened between 18.02.2019, the date on which the impugned order was passed till 25.04.2019. Thereafter the only explanation given is that the file had got mixed up with some other files and, therefore, ultimately only on 13.01.2021, the same was noticed and steps were taken to send a letter to the Office of the Advocate General of the State of Kerala and a copy to the Special Govt. Pleader (Taxes) and thereafter, steps were taken to file the appeal on 22.07.2021. The reason cited for the gross delay of 390 days in filing the Special Leave Petition, now converted into a Civil Appeal, does not pursuade to condone the delay. The explanation offered is not satisfactory and not sufficient in the eye of law to condone the delay - Appeal dismissed on the ground of delay.
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