9911796707
TMI Blog2019 (1) TMI 897X X X X Extracts X X X X X X X X Extracts X X X X ..... s Tax Act, 1956, I am of the opinion that the delay needs to be condoned - It appears that delay is caused because of administrative exigencies. The appellant has made out sufficient cause which prevented it from filing the appeal in time. Copy of the impugned order received by the appellant bears a stamp qua on which date 10.08.2015 is mentioned. So the impugned order is received by the appellant on 10.08.2015. If that is so then appeal filed by the appellant on 30.12.2015 before this Authority is within the extended period of 150 days. The extended period is contemplated in the first proviso to Section 20(3) of the CST Act as quoted above. Thus, It is not possible to come to the conclusion that the appellant is guilty of any sharp p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acant and there was heavy pressure of work. There was lack of assistance for processing the matter. The impugned order was forwarded to the Additional Government Pleader (Taxes), Chennai after receiving an approval from the Principal Secretary. The Additional Government Pleader approved the grounds of appeal on 28.12.2015. After getting the written instructions from the Principal Secretary / Commissioner of Commercial Taxes on 29.12.2015, the appeal was immediately filed. The filing of the appeal was acknowledged by this Authority on 30.12.2015. The delay is caused due to administrative reasons. There was no willful delay. Hence the delay deserves to be condoned. Counsel for the respondent has opposed the condonation of delay. He has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e respondent that there are discrepancies in the appellant s application and affidavit. The appellant has not taken care to file proper affidavit in this Authority. The appellant ought to have been more careful. However, having considered the explanation offered by the appellant and examined in the light of Section 20 of the Central Sales Tax Act, 1956 (for short the CST Act ), I am of the opinion that the delay needs to be condoned. It appears that delay is caused because of administrative exigencies. The appellant has made out sufficient cause which prevented it from filing the appeal in time. In this connection, it is necessary to have look at first proviso to Section 20(3) of the CST Act so far as it is relevant to the present purpose. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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