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2020 (3) TMI 1448 - HC - VAT and Sales TaxCondonation of delay of 469 days in filing the appeal - sufficient explanation for delay was given or not - HELD THAT:- The Supreme Court has in STATE OF UP. VERSUS AMAR NATH YADAV [2014 (5) TMI 823 - SUPREME COURT] followed its earlier decision in OFFICE OF THE CHIEF POST MASTER GENERAL VERSUS LIVING MEDIA INDIA LTD. [2012 (4) TMI 341 - SUPREME COURT] where it was observed Condonation of delay is an exception and should not be used as an anticipated benefit for the Government Departments. The law shelters everyone under the same light and should not be swirled for the benefit of a few. More recently, the Supreme Court in THE STATE OF BIHAR & ORS. VERSUS DEO KUMAR SINGH & ORS. [2019 (5) TMI 1660 - SC ORDER] has reiterated the position in Chief Post Master General holding that The law of limitation apparently does not apply to the State Government according to its conduct. That such condonation of delay is no more admissible on the pretext of Government working lethargy is clear from the judgment of this court in The Chief Post Master General v. Living Media India Ltd. The Court does not find a satisfactory explanation for a delay of 469 days in filing the appeal to have been offered by the Applicant/Appellant. The application is accordingly dismissed.
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