2013 (6) TMI 738

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..... DVOCATE FOR THE RESPONDENT ORAL ORDER (PER : HONOURABLE MR.JUSTICE M.R. SHAH) 1.00. Present application under section 5 of the Limitation Act has been preferred by the applicant - State of Gujarat, through the Commissioner of Commercial Tax to condone the delay of 807 days caused in preferring the Tax Appeal against the judgement and order passed by the Gujarat Value Added Tax Tribunal in Se .....

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..... ngesh, learned advocate appearing on behalf of the assessee. It is submitted that there is a huge delay and the delay is with respect to some part has not been explained. Therefore, it is requested to dismiss the present application. 4.00. At the outset, it is required to be noted that in the Tax Appeal, the State Government has challenged the judgement of the Gujarat Value Added Tax Tribunal dtd. .....

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..... essee shall have an opportunity to submit the case on merits. However, if the delay is not condoned, the applicant would be deprived of submitting the case on merits. Under the circumstances also we are of the opinion that the delay be condoned. Even considering the averments made in the application in support of the application to condone the delay, inclusive of additional affidavit, we are of th .....

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