STATE OF GUJARAT Vs. KARNAVATHI VENEERS PVT. LTD

JUDGEMENT

(1.) This is an application preferred for condonation of delay of 1360 days in filing the present tax appeal challenging the order dated January 21, 2009 passed in Second Appeal No. 501 of 2008 passed by the Gujarat Value Added Tax Tribunal Ahmedabad ("Tribunal", for short).

(2.) It is further averred by the applicant that meritorious case would seriously get prejudiced, if delay is not condoned and opponent is not to lose anything as due opportunity is likely to be given to both the sides. It is also averred that it is the public interest which is at jeopardy in a case where the Government is the petitioner.

(3.) The learned Additional Government Pleader appearing for the applicant-State has fervently urged to condone delay as reasonable explanation is already embodied, according to her, in the petition and this must be construed as a sufficient cause. He has sought to rely upon the decision of the apex court rendered in case of G. Ramegowda (Major) v. Special Land Acquisition Officer, 1988 AIR(SC) 897 wherein, the apex court has held thus: