STATE OF GUJARAT Vs. SHREE EXTRUSIONS LIMITED

JUDGEMENT

(1.) ALL these applications under Section 5 of the Limitation Act have been preferred by the applicant-State of Gujarat to condone the huge delay of more than 1200 to 1300 days in preferring the Tax Appeals against the common judgment and order passed by the Gujarat Value Added Tax Tribunal, Ahmedabad dated 16/06/2009 in Second Appeal Nos. 597 to 616 of 2008.

(2.) THE learned Assistant Government Pleaders, Ms. Maithili Mehta, Ms. Shruti Pathak and Shri Jaimin Gandhi, have vehemently submitted that the common applicant has a good meritorious case. It is submitted that the question involved in the Tax Appeals is a pure question of law and would have recurring effect. It is submitted that the dispute involved in the Tax Appeals is whether the particular goods manufactured i.e. brass and rod wire is classified as brass part and are liable to purchase tax at the rate of 1.2% as claimed by the assessee or 2% as claimed by the Department. It is further submitted that in view of the impugned decisions of the tribunal the cumulative effect for all the years and in all the appeals would be Rs.30 to 40 lakhs and, therefore, it is requested to take a liberal view and condone the delay. The learned Assistant Government Pleaders have relied upon the decisions of the Honb'le Supreme Court in the cases of G. Ramegowda Vs. Special Land Acquisition Officer reported in AIR 1988 SC 897; N. Balakrishnan Vs. M. Krishnamurthy reported in AIR 1998 SC 3222 and State of Haryana Vs. Chandramani and Ors. reported in 1996 SCC (3) 132.

(3.) CONSIDERING the fact that there is no proper explanation offered by the Department for the delay except mentioning of various dates and throwing burden upon the office of the Government Pleader, we are of the opinion that the Department has miserably failed to give any acceptable and cogent reasons sufficient to condone huge delay.