2010 (4) TMI 1021 - HC - VAT and Sales Tax

Summary

Issues involved: Challenge to order dated November 2, 2009 under section 20(5) of the KST Act, dismissal of appeal as barred by limitation.

Judgment Summary:

Challenge to Order dated November 2, 2009:
The petitioner contested the order dated November 2, 2009, contending that the appellate authority did not consider all aspects, including the submission of C forms. The petitioner argued that any errors in the assessment could have been rectified, and the appeal should not have been rejected solely based on the application filed. The Government Advocate, on the other hand, highlighted that the petitioners did not opt for rectification but directly filed an appeal under section 20(5) of the KST Act. Emphasizing the statutory provision that delays beyond 180 days cannot be condoned, the authority's decision to dismiss the appeal was deemed justified.

Dismissal of Appeal as Barred by Limitation:
Upon reviewing the order, it was noted that the appeal was dismissed due to being time-barred. The court acknowledged that the authority was correct in not condoning a delay exceeding 180 days. While rectification proceedings could have been an option in certain cases, the petitioner's lack of diligence, evident from the delay in approaching the court, led to the dismissal of the petition. Consequently, the court found no grounds to entertain the petition or provide any further relief, resulting in the disposal of the petition without any costs.