2023 (3) TMI 1266 - HC - VAT and Sales Tax

Condonation of delay of 2569 days in filing the appeal - reasons put forth in the application for condonation of delay before the Tribunal was that the Lawyer handling the case had suffered from serious illness and ultimately died on 6th August, 2012 - Sufficient cause for delay, present or not - HELD THAT - The Court is of the view that what was expressed in the context of the Land Acquisition proceedings cannot ipso facto be extrapolated to proceedings like the present one which arise under the Sales Tax legislation. Here, the Assessee is fully aware of the requirement of having to file returns and proceedings within time. After all, the Petitioner is a dealer registered under the Orissa Sales Tax Act and is aware of the necessity for filing returns, for challenging demands before an Appellate Authority and of the fact of the further appeal before a Second Appellate Authority like the Tribunal. The long and short of the narration is that as far as the Petitioner/Assessee is concerned, the explanation offered for an extraordinary delay of 2569 days was not convincing at all. Since no substantial question arises from the impugned order of the Tribunal, the present revision petition is dismissed.

Summary

Issues:
Delay in filing the petition, Condonation of delay, Appeal against tribunal's order, Justification for not condoning the delay, Merits of the case

Delay in filing the petition:
The case involved a delay of 2569 days in filing an appeal against an order passed by the Assistant Commissioner of Sales Tax. The Appellate Tribunal dismissed the appeal due to this delay.

Condonation of delay:
The petitioner sought condonation of delay citing the illness and subsequent death of the lawyer handling the case as the reason for the delay. However, the Tribunal declined to condone the delay, finding the reasons insufficient.

Appeal against tribunal's order:
The revision petition was filed against the Tribunal's order dismissing the appeal due to the delay. The petitioner argued for condonation of the delay based on a Supreme Court judgment emphasizing a justice-oriented approach.

Justification for not condoning the delay:
The Court noted that the petitioner, being a registered dealer under the Orissa Sales Tax Act, was aware of the legal procedures and requirements. The explanation provided for the significant delay was deemed unconvincing.

Merits of the case:
The petitioner's counsel attempted to highlight errors in the Assistant Commissioner's decision, but the Court refrained from delving into the merits of the case. Since no substantial question arose from the Tribunal's order, the revision petition was ultimately dismissed.

This detailed analysis of the judgment showcases the issues involved, the arguments presented, and the ultimate decision rendered by the Court regarding the delay in filing the petition and the subsequent dismissal of the revision petition.