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2024 (1) TMI 767 - HC - VAT and Sales TaxCondonation of delay of 362 days in filing the appeals - State officials failed to file appeal in time - HELD THAT:- The State officials had proceeded with leisure while doing all other work except attending to the filing of the present appeals. A Three Judges Bench of the Apex Court in STATE OF UTTAR PRADESH & ORS. VERSUS SABHA NARAIN & ORS. [2021 (1) TMI 1171 - SUPREME COURT] has opined upon such kind of cases which are called as ‘certificate cases’ and imposed heavy costs for wastage of judicial time. It is refrained from imposing the costs while noting that the lead case itself was already dismissed on the same ground but the State apparently learnt no lesson while filing the present set of appeals thereafter. Rather the first appeal was dismissed on 27.03.2019 by the Coordinate Bench and inspite of that the present set of appeals was only filed on 05.10.2019. It is, thus, apparent that the concerned officer has paid scant regard to the fact that the lead case has also been dismissed, but despite that took no steps to file the appeals expeditiously thereafter. Thus, no ground has been made out to condone the delay in the peculiar facts and circumstances as the reasons given in the applications are not acceptable and the cogent reasons are missing to condone the lax approach of the authorities - applications for condonation of delay as well as main appeals are dismissed.
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