TMI Blog2012 (8) TMI 869X X X X Extracts X X X X X X X X Extracts X X X X ..... ee appeals bearing VATAP Nos. 54 to 56 of 2012 as identical issues are involved therein. For brevity, the facts are taken from VATAP No. 54 of 2012. 2. This appeal has been filed by the Revenue under section 36 of the Haryana Value Added Tax Act, 2003 (in short, the Act ) against the orders dated June 9, 2008 and August 27, 2010 (annexures P6 and P8) passed by the Haryana Tax Tribunal (hereina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant vide application dated August 2, 2002 (annexure P2) applied to the assessing authority for the grant of exemption certificate from the payment of sales tax under the Haryana General Sales Tax Act, 1973 (in short, the State Act ). The assessing authority vide orders dated March 23, 2006 framed assessment for the years 2001-02 and 2002-03 after issuing statutory notice dated January 28, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ho was representing the Department had reported that the appellant had deposited only ₹ 28,656 on October 18, 2006 and had defaulted thereafter. Even surety bond had also not been furnished. Against the order dated August 27, 2007 of the appellate authority, the appellant filed appeals before the Tribunal who vide order dated June 9, 2008 (annexure P6) dismissed the appeals holding that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he amount was deposited in 2010. The appellant had not sought any extension of time for depositing the amount. Once that was so, there was a delay of more than four years which has not been explained by the learned counsel. In such a situation, it could not be said that the delay in depositing the amount for hearing of the appeal was bona fide. The amount having been recovered by the respondents i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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