2025 (1) TMI 1091 - HC - VAT / Sales Tax

Seeking condonation of delay of 179 days in filing the appeal - sufficient cause for delay or not - HELD THAT - A perusal of the affidavit would indicate that the appellants after passage of over four months whereas in the order dated 22.5.2024 three months time was granted for complying with the direction for the first time found it appropriate to seek opinion of the Chief Standing Counsel regarding filing of the appeal. As to what transpired after passing of the order dated 22.5.2024 till 11.9.2024 when the opinion was sought no indication whatsoever has been made. The opinion was immediately tendered on 14.9.2024 by the office of the Chief Standing Counsel whereafter also the appeal has been filed on 13.12.2024 i.e. after three months from the date the opinion was tendered. The said period apparently has been consumed in seeking opinion first by the Secretary from the Special Secretary Secondary Education and again by the Upper Secretary from the Special Secretary Secondary Education and once the permission was granted on 20.11.2024 also about 25 days have been taken in filing the appeal. The affidavit which has been filed does not give sufficient cause for the delay of 179 days in filing the appeal inasmuch as there are large gaps in affidavit wherein the period spent between 22.5.2024 till 13.9.2024 has nowhere been explained/adverted to despite as noticed hereinbefore the fact that the Court had granted only three months for the compliance. The manner in which the direction including time line as indicated by the Court has been taken and thereafter also the proceedings of the matter at snail pace cannot be countenanced in a case wherein the direction by the Court only pertains to reconsideration of the matter by the appellants. Conclusion - The appellants failed to demonstrate sufficient cause for the delay noting the slow pace of proceedings and lack of adherence to the court s timeline. Thus no case for condoning the delay in filing the appeal is made out. The application seeking condonation of delay is dismissed.

Summary

The judgment from the Allahabad High Court, delivered by Hon'ble Arun Bhansali, Chief Justice, and Hon'ble Vikas Budhwar, J., concerns an appeal against an order dated 22.5.2024 by a learned Single Judge in Writ-C No. 17279 of 2024. The original order quashed a decision by appellant no. 3 and remanded the case for reconsideration of a date-of-birth correction, with a directive to issue a reasoned order within three months.

The appeal was filed 179 days late, prompting an application under Section 5 of the Limitation Act for condonation of delay. The affidavit supporting the application highlighted procedural delays, including seeking legal opinion and obtaining necessary permissions, which consumed significant time. However, the court found the gaps in the timeline unexplained, particularly the period from 22.5.2024 to 13.9.2024, which was crucial given the three-month compliance period set by the court.

The court concluded that the appellants failed to demonstrate "sufficient cause" for the delay, noting the slow pace of proceedings and lack of adherence to the court's timeline. Consequently, the application for condonation of delay was dismissed, resulting in the dismissal of the appeal.