STATE OF GUJARAT Vs. POOJA EXPORTS

JUDGEMENT

(1.) THE present application under Section 5 of the Limitation Act has been preferred by the State of Gujarat to condone the delay of 94 days in preferring the Tax Appeal challenging the judgment and order dated 06/03/2013 passed by the Gujarat Value Added Tax Tribunal, Ahmedabad in Second Appeal No. 4/2013. Shri Jaimin Gandhi, learned Assistant Government Pleader appearing on behalf of the applicant - State of Gujarat has submitted that the delay has been explained in support of the prayer to condone the delay. It is submitted that after the judgment and order passed by the Tribunal was received by the Department on 13/03/2013, the proposal to file the Tax Appeal against the said judgment was sent to the Finance Department on 15/07/2013. The Finance Department, Gandhinagar granted permission and handed over all the necessary documents to the Government Pleader 's Office on 30/07/2013 for filing the tax appeal.

(2.) IT is submitted at the applicant has a very meritorious case and the amount involved in the matter is very huge. It is submitted that even the decision passed in Second Appeal, which is subject matter of the Tax Appeal, may adversely affect similar dealers in whose cases also large amount of revenue is involved. Therefore, relying upon the decision of the Hon'ble Supreme Court in the case of CIT vs. West Bengal Infrastructure Development Finance Corporation Ltd. reported in : 334 ITR 269 (SC) as well as the decision dated 15/03/2013 of the Division Bench of this Court in the case of State of Gujarat vs. Welspun Gujarat Stahl Rohren Ltd. rendered in Civil Application No. 253/2012, it is requested to condone the delay.

(3.) HEARD Shri Jaimin Gandhi, learned AGP appearing on behalf of the applicant and Shri Manish Kaji, learned advocate appearing on behalf of the respondent. At the outset it is required to be noted that in the present case, the amount involved is a very big amount. Identical question came to be considered by the Division Bench of this Court in the case of Welspun Gujarat Stahl Rohren Ltd. (Supra) and considering the large amount of the revenue involved and considering the decision of the Hon'ble Supreme Court in the case of the West Bengal Infrastructure Development Finance Corporation Ltd. (Supra), the Division Bench has condoned the delay of 732 days which was sought on similar grounds. The Division Bench of this Court while condoning the delay of 732 days observed as under: