2018 (7) TMI 1268 - HC - VAT and Sales Tax

Condonation of delay in filing appeal - no proper explanation has been offered by the revisionist with regard to delay in filing the present revision - On asking by the Court in what time he will comply the order dated 06.07.2018, he said that he is busy at present and at least one months time be allowed to him. He has stated that he has a lot of other work therefore he cannot comply the order of this Court as indicated in the order dated 06.07.2018. This Court proposes to pass the following orders - The commissioner, Commercial Tax/Principal Secretary, Service Tax, Government of U.P. shall take appropriate action against this official and pass an appropriate orders in accordance with law.

Summary

Issues: Delay in filing revision, Explanation for delay, Compliance with court orders

The judgment pertains to a Sales/Trade Tax Revision Defective No. 106 of 2018. The Commissioner of Commercial Tax, U.P. filed a revision against an order passed by the Commercial Tax Tribunal. The delay in filing the revision was attributed to various reasons, including a shortage of employees, excess work due to Goods and Services Tax, election duties, and examination responsibilities. The court found the explanation for the delay unsatisfactory and noted negligence on the part of the Joint Commissioner. The Joint Commissioner was directed to file a personal affidavit explaining the cause of delay and was required to appear before the court to provide reasons. The court emphasized the need for compliance and ordered the Commissioner of Commercial Tax, U.P., Lucknow, to take appropriate action against the official responsible for the delay. The court set a deadline for filing the affidavit and instructed the Standing Counsel to communicate the order to the relevant authorities. The case was listed for further proceedings on a specified date.

In the judgment, the court highlighted the lack of compliance by the Joint Commissioner, who failed to adhere to the court's order dated 06.07.2018. The Joint Commissioner requested additional time citing a heavy workload, which the court found unacceptable. As a result, the court proposed orders directing the Commissioner of Commercial Tax/Principal Secretary, Service Tax, Government of U.P. to take necessary action against the official and ensure compliance with the court's directives. The court instructed the filing of the affidavit within a week and ordered the issuance of a copy of the order to the Senior Standing Counsel/Standing Counsel for communication to the concerned authorities. The case was scheduled for further proceedings to monitor compliance and address the delay issue effectively.