2018 (12) TMI 1093 - HC - VAT and Sales Tax

Condonation of delay in filing appeal - Imposition of penalty - petitioner has paid the tax liability even before issuing the notice of proposal on 09.05.2016 - assessment year 2014-15 - Held that - Since such Appellate Authority is empowered to entertain the appeal only within a period of 60 days including the condonable period, this Court is inclined to give an indulgence to the petitioner to approach the Appellate Authority and file the appeal so as to enable such authority to decide the merits of the matter in accordance with law - petition disposed off.

Summary

Issues Involved:
Challenge against order of assessment dated 29.07.2016 for assessment year 2014-15. Delay in challenging the order. Imposition of penalty despite payment of tax liability. Maintainability of writ petition after 2 ½ years.

Analysis:
The petitioner challenged the order of assessment dated 29.07.2016 for the assessment year 2014-15, specifically contesting the imposition of penalty despite having paid the tax liability before the notice of proposal was issued. The petitioner argued that the penalty should not have been imposed since the tax liability was already admitted and partially paid during an inspection conducted by Inspecting Officials. The petitioner's counsel cited relevant decisions to support this contention.

The respondent, represented by the Additional Government Pleader, argued that the writ petition was not maintainable due to the petitioner's delayed approach, which occurred after a period of 2 ½ years. It was contended that if the petitioner was aggrieved, they should have filed an appeal before the Appellate Authority within the stipulated time.

Upon hearing both sides, the Court noted the significant delay of nearly 2 ½ years in challenging the impugned order. The petitioner's explanation for the delay, based on an oral request for revision of the order, was not considered valid by the Court since there was no written request. The Court suggested that the petitioner could raise their contentions before the Appellate Authority by filing a regular appeal within the statutory time limit.

The Court, inclined to grant an indulgence to the petitioner, set forth terms and conditions for the disposal of the writ petition. The petitioner was directed to make a payment to the Hon'ble Chief Justice Relief Fund within two weeks and subsequently file an appeal before the Appellate Authority. The Appellate Authority was instructed to consider the appeal on merits without reference to the period of limitation. The matter was scheduled for compliance reporting on 18.12.2018, with no costs imposed, and the connected miscellaneous petition was closed.