STATE OF GUJARAT Vs. JAYANT AGRO ORGANICS LTD.

JUDGEMENT

(1.) PRESENT application under section 5 of the Limitation Act has been preferred by the State of Gujarat to condone the delay of 331 days caused in preferring the tax appeal challenging the judgment and order dated August 6, 2012 passed by the Gujarat Value Added Tax Tribunal, Ahmedabad in Second Appeal No. 899 of 2010. Mr. Jaimin Gandhi, learned Assistant Government Pleader appearing on behalf of the applicant -State of Gujarat has submitted that the delay has been properly explained. It is submitted that to file a tax appeal, the applicant has to undergo certain administrative procedure. It is submitted that after receiving the judgment and order from the Tribunal, it is required to study the judgment and then opinion of several officers are sought as to whether to file tax appeal. Thereafter, the Department sends a proposal to the Finance Department to get the approval of the Government to file the tax appeal. After receiving the approval from the Finance Department, all the papers along with the judgment/order are to be submitted to the office of the Government Pleader, High Court to file tax appeal. That thereafter, the office of the Government Pleader, High Court, after receiving the papers, prepares the appeal and gets approved the draft of appeal and then files the tax appeal before this court. It is submitted that while undergoing the administrative procedure, the delay has been occurred.

(2.) PRESENT application is opposed by Mr. S.N. Thakkar, learned advocate appearing on behalf of the respondent -assessee. It is submitted that as such there is a huge delay in preferring the tax appeal which has not been properly and sufficiently explained. It is submitted that procedural lapses in administration cannot be a ground to condone the delay. It is submitted that the huge delay from the date of the impugned judgment and order passed by the Tribunal and taking decision to file appeal has not been explained at all.

(3.) IN view of the above and for the reasons stated above, present application is allowed and delay caused in preferring the tax appeal is hereby condoned by awarding cost of Rs. 10,000, which shall be paid to the respondent within the period of six weeks from today. Rule is made absolute accordingly. Registry is directed to notify main tax appeal for admission hearing on December 12, 2013.