2013 (3) TMI 590 - HC - VAT and Sales Tax

Summary

Issues involved: Appeal against order dismissing appeal as beyond the period of limitation u/s 36 of the Haryana Value Added Tax Act, 2003.

The appellant was assessed for a demand of Rs. 23,85,875 for the assessment year 2004-05. The appeal against the order was dismissed by the Joint Excise and Taxation Commissioner (Appeals), Faridabad, on the ground of non-compliance with mandatory provisions of the Act and rule 20 of the Rules, 2003.

The appellant challenged the order before the Tribunal after a delay of four years. The Tribunal dismissed the appeal as beyond the period of limitation, leading to the present appeal before the High Court.

The appellant argued that various personal circumstances, including an arrest, family events, and health issues, were sufficient cause for the delay in filing the appeal. However, the court held that these events did not qualify as sufficient cause under section 5 of the Limitation Act, 1963.

The court found that the appellant had not provided a valid explanation for the delay in filing the appeal within the prescribed period. As the reasons cited did not meet the criteria of "sufficient cause" under the Limitation Act, the order dismissing the appeal was upheld, and the present appeal was consequently dismissed.