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2018 (6) TMI 112 - HC - VAT and Sales TaxAppeal rejected as time barred - telecommunication services - taxability of rentals of the basic telephone as well as the supply of SIM cards - Held that:- When substantial justice and technical considerations are pitted against each other, the cause of substantial justice deserves to be preferred, for the other side cannot claim to have vested right in injustice being done because of a non-deliberate delay. There is no presumption that delay is occasioned deliberately, or on account of culpable negligence, or on account of mala fides. The judiciary is respected not on account of its power to legalize injustice on technical grounds but because it is capable of removing injustice and is expected to do so. The Court finds that while passing the judgment and order dated 13.12.2017 in Defective Appeal the Tribunal has committed gross illegality in not considering the ratio of the judgments referred and has dismissed the appeal as time barred - it is well established that the impugned judgment and order dated 13.12.2017 suffers from manifest error of law and is hereby set aside. Matter restored before the tribunal.
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