1997 (3) TMI 596 - HC - VAT and Sales Tax

Summary

Issues involved: Condonation of delay in filing an appeal before the Tribunal, application of relief obtained for the previous year, and the principle of not depriving a person of their just dues based on technical plea of limitation.

Condonation of Delay: The petitioner sought condonation of delay of one year, five months, and nine days in filing the appeal, explaining that he erroneously assumed no appeal was needed for the year 1988-89 due to a pending appeal for the previous year. The Tribunal dismissed the condonation petition, prompting the petitioner to approach the High Court.

Application of Relief: The petitioner presented a judgment where relief was granted for the year 1987-88 by treating the supplied wood as general goods taxable at six per cent. The Government Pleader acknowledged the petitioner's entitlement to similar relief for the current year and the pending revision case before the Court.

Principle of Not Depriving Just Dues: The Court emphasized that a person with a strong case on merits should not be defeated on technical grounds like limitation. Citing previous rulings, the Court highlighted that the State should not rely on technical pleas to deny just claims, stressing the need for a rational and pragmatic approach in such matters. The Court set aside the Tribunal's order and directed a reconsideration of the condonation of delay, emphasizing the importance of not depriving individuals of their rightful claims due to technicalities.