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2018 (7) TMI 1698 - SC - VAT and Sales TaxCondonation of delay in filing appeal - power to condone delay - applicability of Section 5 of the Limitation Act, 1963 - Held that:- Section 27 of the Act, 2002 provides a limitation of 120 days, with effect from the date of the Order appeal against, for filing an appeal to the High Court. No power of condonation of any delay that may have occurred is provided for under the Act - Section 80 of the Act, 2002, however, provides that in computing the period of limitation laid down under Sections 25, 26 and 27 of the Act, 2002 the provisions of Sections 4 and 12 of the Limitation Act, 1963, so far as may be, apply. Section 5 of the Limitation Act is expressly excluded by Section 80 of the Act. The order of the High Court condoning the delay in filing the appeal filed by the respondent-herein under Section 27 of the Act, 2002 must be held to be legally infirm - appeal allowed - decided in favor of appellant.
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