2013 (1) TMI 689 - HC - VAT and Sales Tax

Condonation of delay - Medical reasons - Held that - Appeal can be considered by the appellate authority only if delay in filing the appeal is condoned. Therefore I direct the first respondent to consider exhibit P3 application filed by the petitioner and pass orders thereon. This shall be done as expeditiously as possible at any rate, within four weeks from today. If delay is condoned, the appellate authority shall proceed to consider the appeal itself within two months thereafter. It is also directed that in the meanwhile, recovery of tax due from the petitioner will stand stayed subject to the petitioner remitting 50 per cent of the amount thereunder, within two weeks - Delay condoned.

Summary

The High Court of Kerala directed the first respondent to consider the petitioner's application to condone a 275-day delay in filing an appeal under the KVAT Act. The appellate authority must decide on the condonation application within four weeks. If the delay is condoned, the appeal should be considered within two months. Recovery of tax from the petitioner is stayed if 50% of the amount is remitted within two weeks. The petitioner must provide a copy of the judgment to the appellate authority for compliance.