BABA METALS Vs. STATE OF HARYANA

JUDGEMENT

(1.) THE present appeal under section 36 of the Haryana Value Added Tax Act, 2003 (for short, "the Act") is against order dated December 6, 2012 (annexure A4) whereby the Haryana Tax Tribunal (for brevity "the Tribunal") has dismissed the appeal filed by the appellant on the ground that the appeal is beyond the period of limitation. The assessing authority had assessed the appellant for a demand of Rs. 23,85,875 for the assessment year 2004 -05 vide order dated December 4, 2012. Feeling aggrieved against the abovesaid order, the appellant filed an appeal before the Joint Excise and Taxation Commissioner (Appeals), Faridabad, which was dismissed vide order dated October 9, 2007. The claim of the appellants of input -tax credit on the basis of non -verification of purchases and failure of the assessee to produce VAT C -4, was held to be non -compliance of mandatory provisions of the Act and sub -rule (4) of the rule 20 of the Rules, 2003.

(2.) THIS order was challenged by the appellant before the Tribunal after a delay of four years. It is order dated December 6, 2012 (annexure A4) dismissing the said appeal as beyond the period of limitation, which is subject -matter of challenge in the present appeal.

(3.) MR . Agnihotri, learned counsel for the appellant, has vehemently argued that after the order was passed by the appellate authority on October 9, 2007, F.I.R. was lodged against the proprietor of the firm, i.e., Mr. Dhiraj. He was arrested on December 26, 2007 and was sent to judicial custody for 14 days. He remained involved in the police enquiry which adversely affected his business activities. Thereafter, on July 28, 2008, second baby girl was born after some complications. His mother underwent eye surgery in the year 2010 and ultimately he filed an appeal on August 14, 2012.