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2015 (4) TMI 741 - HC - VAT and Sales TaxCondonation of delay - Inordinate delay of 2432 days - Held that:- The decision of this Court in case of State of Gujarat v. Tolat Electronics (2015 (3) TMI 257 - GUJARAT HIGH COURT), was rendered in facts of its own case. Each case for condonation of delay being substantially a question on fact, must rely on its own facts. In the present case, when we find that the State has rendered no explanation whatsoever for inordinate delay of six and half years, the course adopted by this Court in case of State of Gujarat v. Tolat Electronics (2015 (3) TMI 257 - GUJARAT HIGH COURT), would not deviate our opinion. However, the State has also not been able to demonstrate what would be the tax effect in order to argue that the tax effect being considerable, delay should be considered more liberally. - Civil Application for condonation of delay is dismissed. - Condonation denied.
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