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2024 (12) TMI 1017 - HC - VAT / Sales TaxTime limitation - dismissal of application filed by the writ petitioner for condonation of delay of 655 days in filing appeal before the Tribunal - HELD THAT - Considering the fact that the assessment is high-pitched assessment and the assessment was ex-parte since the petitioner did not appear and also taking note of the fact that though the final assessment order was passed on 27th February, 2018, till date, the same has remained a paper order and the Government has not been able to recover any tax, one more opportunity can be granted to the writ petitioner to pursue their appeal before the Senior Joint Commissioner, Commercial Taxes, Bally Circle provided the petitioner complies with the pre-deposit condition by paying 15% of the disputed tax. The writ petition is allowed and the orders impugned are set aside including the order passed by the Senior Joint Commissioner, Bally Charge dated 6th July, 2018 subject to the condition that the petitioner pays 15% of the disputed tax, as required under Section 84 (1) of the Act within 30 days from the date of receipt of the server copy of this judgment and order.
Issues:
Challenge to order of West Bengal Taxation Tribunal dismissing application for condonation of delay in filing appeal. Analysis: The writ petition was filed to challenge an order by the West Bengal Taxation Tribunal, which dismissed an application for condonation of delay of 655 days in filing an appeal. The appeal was against an order by the Senior Joint Commissioner, Commercial Taxes, affirming an assessment order on the ground that the petitioner had not paid 15% of the disputed tax at the time of filing the appeal. The petitioner cited reasons beyond its control for the delay and sought condonation. However, the Tribunal had dismissed the appeal on the technical ground of non-payment of the required tax percentage. The petitioner argued that they were not obligated to make the pre-deposit of 15% of the disputed tax as the notice along with the draft assessment order was not signed. The court rejected this argument, stating that compliance with the statutory mandate under Section 84(1) of the Act was necessary, regardless of the merits of the case. The court noted that the assessment was high and ex-parte, and the tax had not been recovered by the Government. Despite the delay, the court decided to grant the petitioner one more opportunity to pursue the appeal, provided they paid the required 15% of the disputed tax within 30 days. The writ petition was allowed, and the impugned orders were set aside, subject to the condition of payment within the stipulated time. If the petitioner complied, the appellate authority would restore the appeal and hear it on merits after a personal hearing. Failure to comply within the specified time would result in the dismissal of the writ petition without further reference to the Court. No costs were awarded, and the parties were to receive a certified copy of the order promptly upon fulfilling legal formalities.
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