Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

Commissioner of Sales Tax, UT Administration of Daman And Diu Versus M/s Shreeji Plasticizer

2016 (1) TMI 143 - BOMBAY HIGH COURT

Condonation of delay - Tribunal refused to condoned the delay of 448 days which occurred in filing of the Reference applications. - Held that:- The Tribunal, in the impugned order found that the delay is of 448 days. A liberal approach will not enable it to condone such a erroneous delay. There is no explanation forthcoming. A vague statement or a general remark of administrative difficulties was not enough. The version orally canvassed was not supported by any affidavit. The reasons that are as .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

there is no need to accept the usual explanation that the file was kept pending for several months/years due to considerable degree of procedural redtape in the process.

Delay cannot be condoned. - The Writ Petitions are devoid of merits and are dismissed. - Decided against the revenue. - Writ Petition No. 7224, 7227, 7228, 7229, 9295 of 2015 - Dated:- 15-12-2015 - S. C. Dharmadhikari And B. P. Colabawalla, JJ. For the Appellant : Mr Pradeep S Jetly & Mr S S Deshmukh For the Res .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Reference applications. 3. Initially, the Petitioner had approached this Court by filing Writ Petition No.6360 of 2012. When that Writ Petition was disposed off by order dated 7th December, 2012, according to the Petitioner, this Court permitted initiation of appropriate proceedings. 4. The Department, after seeking clarification from the advocate, filed Reference Applications in September 2012. The action to initiate the reference proceedings was approved by the Commissioner of Value Added Tax, .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

t, the Tribunal found that the delay of 448 days is not explained properly and hence the applications seeking the condonation of delay in filing the Reference Applications were dismissed. 5. The argument is that larger public interest has suffered because of this technical view taken on applications requesting the condonation of delay. The Tribunal could have taken note of the usual events in a Government Department. The delay occurs because of the administrative difficulties and when the file i .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version