STATE OF GUJARAT Vs. RAVI SALES AGENCY

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 351 days in preferring the Tax appeal challenging the judgment and order dated 20/04/2012 passed by the Gujarat Value Added Tax Tribunal, Ahmedabad in Second Appeal No. 480/2010.

(2.) 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 04/05/2012, the proposal to file the tax appeal against the said judgment was sent to the Finance Department on 22/03/2013 and was received by the concerned Branch on 03/04/2013. Thereafter, all the relevant papers were sent by the Department to the office of the Government Pleader for filing the tax appeal, which were received by the office of Government Pleader on 26/04/2013.

(3.) IT is submitted that the applicant has a very meritorious case and amount involved in the matter is very huge i.e. Rs.37 lakhs. It is submitted that even the decision passed in the Second Appeal, which is subject matter of the tax appeal, may adversely affect the similar dealers in whose cases also large amount of revenue is involved. Therefore, relying upon the decision of the Honble Supreme Court in the case of CIT vs. West Bengal Infrastructure Development Finance Corporation Ltd., 2011 334 ITR 269 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.