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2020 (1) TMI 575 - HC - VAT and Sales TaxCondonation of delay in filing appeal - contention of petitioners is that the copy of the order of assessing authority was served upon the petitioner on 11.01.2018 and the appeal has to be filed beyond the period of three months from the date of receiving of copy of the order on 14.06.2018 - power of appellate authority to condone delay - HELD THAT:- The appeal was not filed by the petitioner within the stipulated period for the reason that the owner/proprietor of the firm was ill in between 07.04.2018 to 13.06.2018 - In support of ailment, the petitioner has produced the copies of the medical certificate issued by the Senior Medical Practitioner namely Dr. Sanjeev Kumar Sharma, MS, MCH (Neuro). The ailment which has been mentioned in the certificate prima facie appears to be the ailment which could take some time for recovery. The matter is remanded before the first appellate authority (respondent no.1) with a direction to consider and adjudicate upon the appeal filed by the petitioner on merits without raising any objection on the limitation, after notice and opportunity of hearing to all concerned - Petition allowed by way of remand.
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