STATE OF GUJARAT Vs. ENTERPRISE PVT LTD

JUDGEMENT

(1.) THIS is an application preferred for condonation of delay of 1202 days in filing the present Tax Appeal challenging the order dated 26th October 2009 in Second Appeal No. 469 of 2009 passed by the Gujarat Value Added Tax Tribunal, Ahmedabad {Tribunal for short}.

(2.) IT is pleaded in the application by the applicant -State, thus :

(3.) LEARNED AGP appearing for the applicant -State has fervently urged to condone delay as reasonable explanation is already embodied, according to him, 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 v. Special Land Acquisition Officer, 1988 AIR(SC) 897 wherein the Apex Court has held thus -