2023 (5) TMI 1422 - HC - VAT / Sales Tax

Condonation of delay of 453 days in filing the second appeal by the revenue department - sufficient cause for delay or not - HELD THAT - On perusal of the said application for condonation of delay it transpires that the reasons assigned by the department were that there was no competent officer who discharge the duty as well as the officers were on election duty and also there was a shortage of manpower in the department as such the appeal could not be preferred within limitation. So far as the plea taken by the State that the officers were on election duty are concerned specific objection was raised by the petitioner in this respect giving the details of the officers who were on election duty and also put the relevant materials on record to controvert the other grounds raised for condonation of delay however without considering the same the impugned order has been passed. The explanation given for condonation of delay by the State authority for filing the appeal beyond limitation of 453 days is wholly inadequate and unjustifiable as neither the details of the officers who were posted on election duty is mentioned nor any date and time of their joining back on their duty were given. The Supreme Court in the case of Office of Chief Post Master General and others Vs. Living Media India Ltd. And another 2012 (4) TMI 341 - SUPREME COURT has held that Condonation of delay is an exception and should not be used as an anticipated benefit for government departments. The law shelters everyone under the same light and should not be swirled for the benefit of a few. Considering the fact that there was no proper explanation offered by the Department for the delay except mentioning of various dates according to us the Department has miserably failed to give any acceptable and cogent reasons sufficient to condone such a huge delay. Conclusion - The Tribunal has committed illegality in condoning the delay without appreciation of the objection filed by the petitioner as well as sufficiency of cause for not filing the second appeal within the limitation. The impugned order condoning the delay set aside - petition allowed.

2025 (1) TMI 1203 - HC

1. ISSUES PRESENTED and CONSIDERED

The core legal questions considered in this judgment are:

Whether the delay of 453 days in filing the second appeal by the revenue department should be condoned.
Whether the reasons provided by the revenue department for the delay were sufficient and justified.
Whether the Tribunal erred in condoning the delay without adequately considering the objections and evidence presented by the petitioner.

2. ISSUE-WISE DETAILED ANALYSIS

Issue 1: Condonation of Delay

Relevant Legal Framework and Precedents: The case revolves around the application of Section 57(6) of the UP VAT Act, 2008. The legal framework for condonation of delay is governed by the Limitation Act, which requires sufficient cause for delay to be shown. Precedents cited include judgments from the Supreme Court and High Courts emphasizing the need for a bona fide explanation for delays.
Court's Interpretation and Reasoning: The Court scrutinized the reasons provided by the revenue department, which included election duties and manpower shortages. The Court found these reasons inadequate, noting that specific details about the officers on election duty and their return were missing.
Key Evidence and Findings: The petitioner presented objections with specific dates and details of officers, challenging the department's claims. The Court found that the department's explanation lacked credibility and substance.
Application of Law to Facts: The Court applied the principles from previous judgments, emphasizing that government departments are not exempt from providing sufficient reasons for delays. The lack of detailed evidence from the department led to the conclusion that the delay was unjustified.
Treatment of Competing Arguments: The petitioner relied on various judgments to argue against the condonation of delay, while the department cited precedents advocating for a liberal approach towards government appeals. The Court favored the petitioner's arguments, highlighting the inadequacy of the department's explanation.
Conclusions: The Court concluded that the delay was not justifiable and that the Tribunal erred in condoning it without proper consideration of the petitioner's objections.

3. SIGNIFICANT HOLDINGS

Preserve Verbatim Quotes of Crucial Legal Reasoning: "The explanation given for condonation of delay by the State authority for filing the appeal beyond limitation of 453 days, is wholly inadequate and unjustifiable as neither the details of the officers, who were posted on election duty is mentioned nor any date and time of their joining back on their duty, were given."
Core Principles Established: The judgment reinforces the principle that government departments are not entitled to special treatment regarding delays and must provide sufficient and credible reasons for any delay in filing appeals.
Final Determinations on Each Issue: The Court set aside the impugned order condoning the delay and allowed the writ petition, awarding costs to the petitioner, which the department is required to pay within 15 days, with the possibility of recovering the cost from the responsible officer.

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