Supreme Court allows appeal delay due to advocate's illness, sets aside previous orders.

The Supreme Court condoned the delay of 120 days in filing an appeal under Section 68 of the Punjab Value Added Tax Act, 2005, due to the appellant's explanation of the advocate's serious illness and subsequent death. The Court emphasized a liberal approach for short delays and stricter for inordinate delays, considering each case individually. Consequently, the orders by the Deputy Excise and Taxation Commissioner (Appeals) and the Tribunal were set aside, and the matter was remitted for adjudication on merits.

---

---

Issues:
Delay in filing appeal under Section 68 of the Punjab Value Added Tax Act, 2005.

Analysis:
The appellant filed an appeal under Section 68 of the Punjab Value Added Tax Act, 2005 against an order passed by the Value Added Tax Tribunal. The primary question was whether the delay of 120 days in filing the appeal before the Deputy Excise and Taxation Commissioner (Appeals) should be condoned. The legal position regarding condonation of delay under Section 5 of the Limitation Act, 1963 was examined. The courts have the power to condone delay if sufficient cause is shown, and the expression "sufficient cause" is elastic enough to enable a meaningful application of the law. The law of limitation is based on public policy to ensure legal remedies are availed without undue delay.

The Hon'ble Supreme Court has emphasized a liberal approach in condoning short delays and a stricter approach for inordinate delays. The court must examine each case individually to determine if the delay was due to circumstances beyond the party's control. The appellant's explanation for the delay, involving the serious illness and subsequent death of the advocate handling the case, was considered plausible. It was concluded that there was sufficient cause for the delay in filing the appeal, and thus, the delay should be condoned.

Therefore, the decision was made to set aside the orders passed by the Deputy Excise and Taxation Commissioner (Appeals) and the Tribunal. The matter was remitted to the Deputy Excise and Taxation Commissioner (Appeals) to adjudicate the appeal on merits after hearing both parties in accordance with the law.

---