2016 (11) TMI 1078 - HC - VAT and Sales Tax

Condonation of delay - Held that - We find no reasonable explanation for the delay, particularly for the period immediately after obtaining the copy of the judgment, which was received on 02.02.2013, except the vague allegations contained in paragraphs 4 & 5. The question of translation of the documents comes at much later stage. We are not impressed by the reasons for delay - Application for condonation of delay dismissed.

Summary

Issues: Delay in filing the Appeal

Analysis:
The judgment addresses a delay of 1289 days in filing the Appeal, which was received by the Department on 02.02.2013, with the limitation expiring on 2.05.2013. The Department cited discussions at different levels post-receiving the judgment, delays in obtaining necessary permissions, and translation issues as reasons for the delay. However, the Court found no reasonable explanation for the delay, especially after the receipt of the judgment. The Court dismissed the Application for condonation of delay and consequently, dismissed the Revision as well.

This case highlights the importance of adhering to limitation periods in legal proceedings and the need for valid and justifiable reasons for seeking condonation of delay. The Court emphasized that vague allegations and delayed procedural formalities post-receipt of the judgment are insufficient grounds for condoning such a significant delay. The judgment serves as a reminder to legal practitioners and departments to act promptly and diligently in pursuing legal remedies to avoid dismissal on grounds of delay.