2019 (9) TMI 518 - HC - VAT and Sales Tax

Condonation of delay in filing application - Section 38 of the Goa Value Added Tax Act, 2005 - HELD THAT - The Tribunal has held that since the First Appeal before the First Appellate Authority was instituted beyond the period of one year from the date of service of original order, no useful purpose will be served in condoning the delay in instituting the Second Appeal before it. The issue before the Tribunal, at least in the first instance was only whether any sufficient cause has been made out by the Applicant to seek condonation of delay in instituting the Second Appeal before it. The Second Appeal was admittedly instituted within a period of one year from the date of service of the decision of the First Appellate Authority. Accordingly, the Tribunal was required to first consider whether there was any sufficient cause for condonation of delay in instituting the Second Appeal. Matter remanded to the Tribunal for consideration of Applicant's Application for condonation of delay in instituting the Second Appeal on its own merits and in accordance with law.

Summary

Issues: Challenge to order dismissing application for condonation of delay in instituting Second Appeal under Section 38 of the Goa Value Added Tax Act, 2005.

Upon perusal of the impugned order, the Tribunal dismissed the Applicant's application for condonation of delay in instituting the Second Appeal, citing that the First Appeal was filed beyond the prescribed one-year period from the date of service of the original order. The High Court noted that the Tribunal's primary task was to determine if sufficient cause existed for the delay in filing the Second Appeal, not to delve into the merits of the First Appellate Authority's decision to refuse condonation of delay. The High Court emphasized that the Tribunal should have first considered the Applicant's plea for condonation of delay before assessing the merits of the case. Consequently, the High Court set aside the order dated 22.11.2018 and remanded the matter back to the Tribunal for a fresh evaluation of the Applicant's application for condonation of delay in accordance with the law. The Tribunal was instructed to expedite the disposal of the application. The High Court made the rule absolute in the mentioned terms, with no order as to costs, and directed the parties to appear before the Tribunal on a specified date to file an authenticated copy of the order for further action based on it.