2018 (5) TMI 1612 - HC - VAT and Sales Tax

Condonation of delay in filing appeal - grievance of the petitioner in the writ petition concerns the delay on the part of the appellate authority in taking a decision on Exts.P3 and P4 appeals - Held that - the writ petition is disposed of directing the appellate authority to pass orders on Exts.P5 and P6 applications preferred by the petitioner for condonation of delay in filing Exts.P3 and P4 appeals, within two months from the date of receipt of a copy of this judgment.

Summary

Issues: Delay in filing appeals, condonation of delay, stay petitions, delay by the appellate authority

Delay in filing appeals:
The petitioner, a registered dealer under the Central Sales Tax Act, filed appeals (Exts.P3 and P4) against assessment orders (Exts.P1 and P2) for the years 2013-14 and 2014-15. However, there was a delay of 285 days in filing Ext.P3 appeal and 30 days in filing Ext.P4 appeal.

Condonation of delay:
To address the delay in filing the appeals, the petitioner submitted applications (Exts.P5 and P6) seeking condonation of the delay. Additionally, the petitioner also filed stay petitions (Exts.P7 and P8) in relation to the appeals.

Delay by the appellate authority:
The main grievance of the petitioner in the writ petition was the delay on the part of the appellate authority in deciding on the applications for condonation of delay and stay petitions. The High Court, after hearing both parties, directed the appellate authority to decide on the condonation of delay applications within two months from the date of receipt of the judgment. The court also emphasized that if the delay is condoned, the stay petitions should be considered within the same timeframe. Until a decision is made on the applications, further proceedings for the realization of the amounts covered by the assessment orders shall be deferred.

This judgment highlights the importance of timely filing of appeals, the process of condonation of delay, and the obligation of the appellate authority to promptly address such applications to ensure justice and fairness in tax matters.