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of <h1>High Court grants extension for Tax Appeal filing after 807-day delay, imposes cost payment condition</h1> <h3>STATE OF GUJARAT Versus BHARAT PEST CONTROL</h3> STATE OF GUJARAT Versus BHARAT PEST CONTROL - TMI Issues involved: Application under section 5 of the Limitation Act to condone delay in Tax Appeal against judgment by Gujarat Value Added Tax Tribunal.Summary:The present application under section 5 of the Limitation Act was filed by the State of Gujarat to condone the delay of 807 days in preferring the Tax Appeal against the judgment and order passed by the Gujarat Value Added Tax Tribunal. The issue involved in the appeal is whether the assessee's activity of 'pest control' as per works order issued by the contractee falls under the provisions of the Act, and whether the assessee is liable to pay tax on property transferred in execution of the 'pest control' works contract. The delay was explained by the Assistant Government Pleader, emphasizing the significant tax liability involved. The delay was opposed by the advocate for the assessee, citing lack of explanation for part of the delay.The High Court noted that the issue involved is a pure question of law with significant tax implications. It was deemed essential to provide the applicant an opportunity to present the case on merits rather than dismissing it on technical grounds of delay. The Court considered the explanation provided for the delay, including additional affidavits, as sufficient. Referring to a Supreme Court decision, the Court emphasized the importance of the case due to its potential revenue effect and the permanent impact of the tribunal's judgment. Therefore, the Court allowed the application, condoning the delay on the condition that the applicant pays costs of Rs. 10,000 to the opponent by a specified date.In conclusion, the High Court allowed the application to condone the delay in preferring the appeal, emphasizing the importance of providing the applicant an opportunity to present the case on its merits.
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