2019 (11) TMI 1272 - HC - VAT and Sales Tax

Condonation of delay of 5 days caused in filing the captioned appeal - Gujarat VAT Act - sufficient reason for delay - HELD THAT - Considering the averments made in the memorandum of application, the court is of the view that the delay of 5 days that has occasioned in preferring the captioned appeal has been sufficiently explained. Application allowed - The delay caused in filing the captioned appeal is hereby condoned.

Summary

Issues: Condonation of delay in filing appeal

Analysis:
1. The judgment deals with an application under section 5 of the Limitation Act, 1963, seeking condonation of a 5-day delay in filing an appeal challenging orders passed by the Gujarat Value Added Tax Tribunal.
2. The applicant was represented by Mr. Hiren Trivedi, while the respondent was represented by Mr. Trupesh Kathiriya, learned Assistant Government Pleader.
3. The court considered the submissions of both parties and found that the delay in filing the appeal was sufficiently explained, leading to the conclusion that the application for condonation of delay should be allowed.
4. Consequently, the court allowed the application, condoned the delay in filing the appeal, and made the rule absolute with no order as to costs.