2016 (3) TMI 885 - HC - VAT and Sales Tax

Court condones 124-day appeal delay under Punjab VAT Act due to representative's death

M/s Conell Bros. Co. (India) Pvt. Limited Versus State of Punjab

The Court condoned a 124-day delay in filing an appeal under Section 68 of the Punjab Value Added Tax Act, 2005, due to the unexpected death of the ... Period of limitation - Condonation of delay of 124 days - Section 5 of the Limitation Act, 1963 - Held that:- the appeal before the Tribunal against the order of DETC(A) could not be filed in time due to the death of the representative of the company dealing with the matter. When the charge was taken over by another person, immediately thereafter, steps for filing of appeal before the Tribunal were taken. There was no malafide intention on the part of the appellant. The explanation tendered by the appellant appears to be plausible. Thus, the delay of 124 days in filing the appeal before the Tribunal is condoned. - Matter remanded back Issues:1. Application under Section 5 of the Limitation Act, 1963 for condonation of delay of 45 days in filing the appeal.2. Appeal under Section 68 of the Punjab Value Added Tax Act, 2005 against the order dated 13.8.2015, Annexure A.6 in STA No.25 of 2014, claiming substantial questions of law.Analysis:1. The application under Section 5 of the Limitation Act, 1963 was filed for condonation of a 45-day delay in filing the appeal. The delay was condoned after notice to the respondent, considering the reasons provided in the application. The Court disposed of the matter accordingly.2. The appeal under Section 68 of the Punjab Value Added Tax Act, 2005 raised several substantial questions of law. The appellant had sold frozen lemon concentrate to a buyer and faced detention of goods due to registration issues of the buyer and consignee. A penalty was imposed under Section 51(7) (b) of the PVAT Act, leading to an appeal before the Deputy Excise and Taxation Commissioner (Appeals) [DETC(A)]. The delay in filing the appeal before the Tribunal was due to the death of the company representative handling the matter. The Tribunal had dismissed the appeal based on the delay.Upon hearing both parties and examining the grounds of appeal and the impugned order, the Court found that the delay of 124 days in filing the appeal before the Tribunal was justified due to the unforeseen circumstances surrounding the death of the company representative. The Court noted the absence of any malicious intent on the part of the appellant and deemed their explanation plausible. Consequently, the Court condoned the delay and set aside the Tribunal's order. The matter was remanded to the Tribunal for further proceedings in accordance with the law. The appeal was disposed of accordingly.