Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + AAAR VAT and Sales Tax - 2019 (1) TMI AAAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (1) TMI 897 - CENTRAL SALES TAX APPELLATE AUTHORITY NEW DELHICononation of delay of 49 days in filing appeal - it is claimed that delay is caused due to administrative reasons - discrepancy in the date of receipt of the impugned order - wilful delay or not? - Held that:- There is substance in the contention of Ld. Counsel for the respondent that there are discrepancies in the appellant’s application and affidavit. The appellant has not taken care to file proper affidavit in this Authority. The appellant ought to have been more careful. However, having considered the explanation offered by the appellant and examined in the light of Section 20 of the Central Sales Tax Act, 1956, I am of the opinion that the delay needs to be condoned - It appears that delay is caused because of administrative exigencies. The appellant has made out sufficient cause which prevented it from filing the appeal in time. Copy of the impugned order received by the appellant bears a stamp qua on which date 10.08.2015 is mentioned. So the impugned order is received by the appellant on 10.08.2015. If that is so then appeal filed by the appellant on 30.12.2015 before this Authority is within the extended period of 150 days. The extended period is contemplated in the first proviso to Section 20(3) of the CST Act as quoted above. Thus, It is not possible to come to the conclusion that the appellant is guilty of any sharp practice or has willfully suppressed or concealed material facts - Since the appellant has made out sufficient cause, the delay is condoned - application allowed.
|