State Of Gujarat Through The ... vs M/S Gujarat Flavours Pvt. Ltd
2022 Latest Caselaw 7784 Guj

     C/CA/2113/2020                                 ORDER DATED: 09/09/2022




           IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

                      R/CIVIL APPLICATION NO. 2113 of 2020

                       In F/TAX APPEAL NO. 12749 of 2020

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STATE OF GUJARAT THROUGH THE COMMISSIONER OF COMMERCIAL
                           TAX
                          Versus
              M/S GUJARAT FLAVOURS PVT. LTD.
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Appearance:
MR TRUPESH KATHIRIYA, AGP for the Applicant(s) No. 1
UCHIT N SHETH(7336) for the Respondent(s) No. 1
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 CORAM:HONOURABLE MR. JUSTICE N.V.ANJARIA
       and
       HONOURABLE MR. JUSTICE BHARGAV D. KARIA

                                Date : 09/09/2022

                        ORAL ORDER

(PER : HONOURABLE MR. JUSTICE N.V.ANJARIA)

Heard learned Assistant Government Pleader Mr.Trupesh Kathiriya for the applicant State and learned advocate Mr.Uchit Sheth for the respondent.

2. It is delay of 445 days which has occasioned at the end of the applicant- appellant State in preferring appeal under Section 78 of the Gujarat Value Added Tax, 2003, in which appeal, the State seeks to challenge judgment and order dated 28.9.2018 of learned Gujarat Value Added Tax Tribunal in First Appeal No.16 of 2011.

3. Seeking to highlight the reasons for passage of time and explaining the delay thereby, following averments are made in

C/CA/2113/2020 ORDER DATED: 09/09/2022

para 2 of the application.

"2. The judgment was delivered in the F.A. No.16 of 2011 on 29.08.2018. Thereafter, the official copy was received by the department on 03.10.2018. The department decided to Tax Appeal before Hon'ble High Court on 26.10.2019. The proposal was also sent to the Finance Department/ Legal Department on 03.04.2019, the approval was received from the department on 16.05.2019. Thereafter, the papers were forwarded to the office of the government pleader and the same were thereafter, allotted to the concerned Assistant Government Pleader.

              The     assistant    government      pleader,
              thereafter,     had     called   upon     the

department and officer concerned had a brief discussion with the concerned Assistant Government Pleader. Thereafter, ultimately the Appeal came to be drafted and prepared. However, it was realized that there is some delay which has occurred and therefore, the reasons were furnished and the appeal came to be ultimately filed."

4. On the basis of the above averments, it was submitted by learned Assistant Government Pleader that delay was not intentional. He requested the court to condone the delay, on the other hand learned advocate for the respondent stated that the delay is slated to be sizable and the authorities were indolent in not preferring the appeal.

5. In the overall view, the explanation reveals that the delay has taken place because of the procedural requirements undergone by the applicant in the decision making process. The applicant being State, consumption of time to certain extent was inherent in the process which may finally lead to filing of appeal.

C/CA/2113/2020 ORDER DATED: 09/09/2022

Certain leeway is not impermissible in viewing the delay aspect when the State or its authorities pray for condonation.

6. In larger interest of justice, it could be said that the sufficient cause is made out from the averments made, as the delay has occurred on the administrative grounds and could not be said to be intentional.

7. This application is allowed. Delay of 445 days is condoned. Rule is made absolute.

(N.V.ANJARIA, J)

(BHARGAV D. KARIA, J) Manshi