M/S Ashirwad Enterprise vs State Of Gujarat Through Assistant ...
2025 Latest Caselaw 5109 Guj

Gujarat High Court

M/S Ashirwad Enterprise vs State Of Gujarat Through Assistant ... on 24 June, 2025

Author: Bhargav D. Karia

Bench: Bhargav D. Karia

                                                                                                                    NEUTRAL CITATION




                               C/CA/484/2025                                       ORDER DATED: 24/06/2025

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                                    IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

                          R/CIVIL APPLICATION (FOR CONDONATION OF DELAY) NO. 484 of
                                                     2025

                                               In F/TAX APPEAL NO. 31002 of 2024

                       ==========================================================
                                          M/S ASHIRWAD ENTERPRISE
                                                    Versus
                            STATE OF GUJARAT THROUGH ASSISTANT COMMISSIONER OF
                              COMMERCIAL TAX 3, ENFORCEMENT DIV 3, GANDHINAGAR
                       ==========================================================
                       Appearance:
                       MR. HARDIK V VORA(7123) for the Applicant(s) No. 1
                       MS MAITHILI D MEHTA, SENIOR STANDING COUNSEL for the
                       Respondent(s) No. 1
                       ==========================================================

                         CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA
                               and
                               HONOURABLE MR. JUSTICE PRANAV TRIVEDI

                                                              Date : 24/06/2025

                                               ORAL ORDER

(PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA)

Heard learned advocate Mr.Hardik Vora for

the applicant and Ms.Maithili Mehta,learned

Senior Standing Counsel for the opponent.

By this application under section 5 of the

Limitation Act,1963, the applicant seeks

condonation of delay of 261 days caused in

filing the captioned F/Tax Appeal No.31002 of

NEUTRAL CITATION

C/CA/484/2025 ORDER DATED: 24/06/2025

undefined

2024 against the judgment and order dated

25.10.2023 passed by the Gujarat Value Added

Tax Tribunal, Ahmedabad, in Second Appeal No.

1073 of 2023 for the year 2011-12.

Having regard to the submissions advanced

by the learned advocate for the applicant and

more particularly, considering the averments

made in the memorandum of application, the

Court is of the view that the delay caused in

filing the Tax Appeal has been sufficiently

explained.

The application, therefore, succeeds and

is, accordingly, allowed. The delay caused in

filing the Tax Appeal is hereby condoned.

(BHARGAV D. KARIA, J)

(PRANAV TRIVEDI,J) BIMAL