December 3, 2014[2014] 51 taxmann.com 260 (Punjab & Haryana)/[2014] 73 VST 262 (Punjab & Haryana)
CST & VAT (Haryana): As copy of order of First Appellate Authority was received by someone not authorised by it 30 days delay in filing appeal was be condoned
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[2014] 51 taxmann.com 260 (Punjab & Haryana)
HIGH COURT OF PUNJAB & HARYANA
Standard Steels
v.
State of Haryana*
AJAY KUMAR MITTAL AND JASPAL SINGH, JJ.
VATAP NO. 4 OF 2013†
APRIL 25, 2014
Section 33 of the Haryana Value Added Tax Act, 2003 read with Section 5 of the Limitation Act, 1963 - Joint Excise and Taxation Commissioner - Appeals to - Condonation of delay - Assessment year 2006-07 - Against order of assessment, assessee filed appeal before First Appellate Authority late by 17 days along with application seeking condonation of delay - First Appellate Authority rejected application for condonation of delay and consequently dismissed appeal being hit by limitation - Against order of First Appellate Authority, assessee filed appeal before Tribunal late by 30 days along with application seeking condonation of delay - Tribunal dismissed appeal being barred by limitation - Assessee submitted that counsel engaged in first appeal misbehaved with it and filed appeal belately - Copy of order of First Appellate Authority was received by someone not authorised by it and, therefore, delay in filing appeal before Tribunal could not be attributed to it - Whether there was sufficient cause for delay in filing above appeals - Held, yes - Whether, therefore, delay in filing appeals deserved to be condoned - Held, yes [Para 10][In favour of assessee]
CST & VAT (Haryana): As copy of order of First Appellate Authority was received by someone not authorised by it 30 days delay in filing appeal was be condoned
■■■
[2014] 51 taxmann.com 260 (Punjab & Haryana)
HIGH COURT OF PUNJAB & HARYANA
Standard Steels
v.
State of Haryana*
AJAY KUMAR MITTAL AND JASPAL SINGH, JJ.
VATAP NO. 4 OF 2013†
APRIL 25, 2014
Section 33 of the Haryana Value Added Tax Act, 2003 read with Section 5 of the Limitation Act, 1963 - Joint Excise and Taxation Commissioner - Appeals to - Condonation of delay - Assessment year 2006-07 - Against order of assessment, assessee filed appeal before First Appellate Authority late by 17 days along with application seeking condonation of delay - First Appellate Authority rejected application for condonation of delay and consequently dismissed appeal being hit by limitation - Against order of First Appellate Authority, assessee filed appeal before Tribunal late by 30 days along with application seeking condonation of delay - Tribunal dismissed appeal being barred by limitation - Assessee submitted that counsel engaged in first appeal misbehaved with it and filed appeal belately - Copy of order of First Appellate Authority was received by someone not authorised by it and, therefore, delay in filing appeal before Tribunal could not be attributed to it - Whether there was sufficient cause for delay in filing above appeals - Held, yes - Whether, therefore, delay in filing appeals deserved to be condoned - Held, yes [Para 10][In favour of assessee]
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