Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2024 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (5) TMI 664 - BOMBAY HIGH COURTMaintainability of petition - alternate and efficacious remedy of an appeal - Refusal to admit an appeal filed under Section 55 of the Goa Value Added Tax Act, 2005 after rejecting the Petitioner's application for condonation of delay in filing the appeal - HELD THAT:- The procedure to file an appeal is provided in Rule 33 of the VAT Rules which requires the memorandum of appeal to be accompanied by a certified copy of the order appealed against, whether in the case of a first appeal or a second appeal before the Tribunal. Sub-Section 1 of Section 35 however states that the appeal may be filed to the Appellate Authority prescribed under the Act within 60 days from the receipt of order. Reading the provisions of the Act, providing for filing of an appeal and of Rule 33 which provides for the procedure for filing the appeal, which is to be accompanied by a of the decision appealed against, it stands to reason that the original order served on the petitioner during assessment is to be retained by him, as his copy, and only if the person aggrieved and wanting to object to the whole or part of the decision desires to file an appeal, such appeal is required to be accompanied by a certified copy of the decision. In the present case, it appears that there was no such intimation given to the Petitioner of the specific date when the certified copy would be ready, nor has the Petitioner given any intimation on or after 14.11.2018 (the date endorsed on the certified copy to the office file, when the copy was ready) as to when it was required to collect the certified copy. Clearly from the facts of the case, the Appellate Authority was duty bound to examine all these aspects of the matter and to approach the question of limitation with a broader perspective. Instead, without examining whether the petitioner was intimated the date of collection of the certified copy or not, the Appellate Authority has, in a cursory manner and without even adverting to the provision of Rule 33 of the VAT Rules or for that matter considered the circumstances which were clearly set out in the application for condonation of delay dated 22.09.2020. Nothing prevented the Appellate Authority from enquiring into the circumstances in which no intimation was given to the Petitioner of the first certified copy and why such certified copy had not been issued to the Petitioner the first time and a different true copy had to be issued to him on 15.09.2022. The Appellate Authority has therefore failed to exercised jurisdiction vested in it by law and has wrongly passed the impugned order refusing to condone delay in filing the petitioner's appeal. The impugned order dated 09.08.2021 would have to be quashed and set aside, the delay in filing the appeal stands condoned for reasons stated above, and the application for condonation of delay dated 22.09.2020 stands allowed.
|