2024 (3) TMI 225 - SCH - VAT and Sales Tax

Condonation of delay in filing appeal - sufficient cause for condoning the delay or not - HELD THAT - The High Court has not been convinced by the reasons stated for seeking condonation of delay and hence has dismissed the appeals on that ground. The High Court has also considered the case of the appellants on merits and has simply extracted the findings of the Tribunal and has observed that there was no illegality or perversity in the said findings. Without going into the question as to whether the respondent was entitled to exemption under Section 11(1)(i) of Haryana Special Economic Zone Act, 2005 (HSEZ Act) and particularly after the amendment made to the said provision. These petitions disposed off by observing that the High Court was right in dismissing the applications seeking condonation of delay in filing the appeals and consequently the appeals on that ground only.

Summary

Issues involved: Delay in filing appeals before High Court, consideration of appeals on merits, interpretation of Section 11(1)(i) of Haryana Special Economic Zone Act, 2005.

Delay in filing appeals before High Court: The department filed special leave petitions challenging the orders passed by the High Court due to delays ranging from 130 to 530 days. Petitioner argued that despite the delays, the High Court should have condoned them and considered the appeals on merits, highlighting an amendment to Section 11(1)(i) of HSEZ Act which affected the respondent's exemption eligibility. Respondent's counsel supported the High Court's decision to dismiss the appeals on both delay and merits grounds, stating that there was no sufficient cause for condonation.

Consideration of appeals on merits: The High Court dismissed the appeals primarily on the basis of delay, but also examined the merits of the case. It upheld the Tribunal's findings without delving into whether the respondent was entitled to exemption u/s 11(1)(i) of HSEZ Act post-amendment.

Interpretation of Section 11(1)(i) of HSEZ Act: The Supreme Court upheld the High Court's decision to dismiss the appeals solely on the ground of delay. It noted that while the High Court did not delve into the exemption issue under Section 11(1)(i) of HSEZ Act, that legal question remains open for future consideration in an appropriate case.

Conclusion: The Supreme Court disposed of the petitions affirming the High Court's dismissal of the appeals due to delay. It kept the legal question on exemption eligibility under Section 11(1)(i) of HSEZ Act open for future litigation. All pending applications were resolved accordingly.