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TMI Blog2012 (8) TMI 875X X X X Extracts X X X X X X X X Extracts X X X X ..... the questions of law as claimed are answered in favour of the appellant and against the State. - VATAP No. 57 of 2012 - - - Dated:- 1-8-2012 - AJAY KUMAR MITTAL AND SANDHAWALIA G.S., JJ. For the Respondents : Saurabh Mohunta, Deputy Advocate-General, Haryana, The judgment of the court was delivered by G.S. SANDHAWALIA J.- C M No. 9161-CII of 2012 Allowed as prayed for. VATAP No. 57 of 2012 1. The present appeal under sub-section (2) of section 36 of the Haryana Value Added Tax Act, 2003 (hereinafter to be referred to as, the Act ) has been preferred against the order dated November 21, 2011 passed by the Haryana Tax Tribunal whereby the second appeal (STA No. 709 of 2010-11) was dismissed as barred by limitation b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2011, had dismissed the appeal on the ground that the same was time-barred being belated by about three months and by holding that the appellant's conduct was negligent in procuring the copy of the order in time. Resultantly, the present appeal has been filed. 3. The question that arises for consideration in the appeal is whether the Tribunal was legally justified in not condoning the delay. 4. We have perused the record and find that the order of the Tribunal cannot be sustained in the eyes of law. The Tribunal has taken a very technical approach in dismissing the appeal on the ground of limitation. Admittedly, the order of the JETC(A) was passed on August 9, 2010 and in the application dated January 12, 2011 for the condonatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble apex court in G. Ramegowda, Major v. Special Land Acquisition Officer, Bangalore [1988] 2 SCC 142. Recently, the honourable apex court, in Oriental Aroma Chemical Industries Limited v. Gujarat Industrial Development Corporation [2010] 5 SCC 459 held that the term sufficient cause is an elastic provision and liberal approach in condoning the delay of short duration has been approved. 6. Adverting to the facts of the present case and keeping in view the fact that the order of the JETC(A) was passed on August 9, 2010 and that the counsel for the appellant got its certified copy on August 20, 2010 but the appellant could only obtain it on December 30, 2010 and filed the appeal on January 13, 2011 which was late by 85 days, sufficient c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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