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2018 (5) TMI 1039 - HC - VAT and Sales TaxCondonation of delay of 541 days in filing the tax appeals - satisfactory explanation as to delay was reasonable - it is contended that that delay is inordinate and has remained unexplained in two affidavits filed by the State authority - Held that: - there is sufficient explanation covering the entire period of delay. It is ofcourse true that much of the period is sought to be explained on the ground that the papers were unavailable in GP office. Only when it was noticed that despite instructions, appeal was not filed, attempts were made to reconstruct the set and file the appeal after drafting and vetting. In absence of any averments to the contrary or any evidence of mala fide intentions at the level of GP office, delay should be condoned, ofcourse subject to payment of cost. In somewhat similar circumstances in a recent judgment in case of State of Gujarat v. GAIL India [2018 (5) TMI 1033 - GUJARAT HIGH COURT], the delay was condoned by holding that Considering the explanation rendered for the delay caused in filing appeal and the tax implications involved, we are inclined to condone the delay. The delay in filing the tax appeal is condoned, however, subject to condition that the applicant shall pay cost of ₹ 25,000/to the respondent latest by 30.4.2018 - application allowed.
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