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of <h1>Supreme Court overturns delay ruling in VAT appeal, citing exclusion of Limitation Act provisions.</h1> <h3>Viraj Profiles Ltd. Versus Addl Commissioner of Sales Tax, Mumbai</h3> Viraj Profiles Ltd. Versus Addl Commissioner of Sales Tax, Mumbai - TMI Issues:Challenge to condonation of delay in filing Maharashtra Value Added Tax Appeal under Section 27 of the Act, 2002.Analysis:The Supreme Court considered the challenge to an order passed by the High Court of Bombay condoning a delay of 134 days in filing a Maharashtra Value Added Tax Appeal under Section 27 of the Act, 2002. The appellant contended that the Act, 2002 does not provide for condonation of delay and that Section 5 of the Limitation Act, 1963 is inapplicable. However, Section 80 of the Act, 2002 states that the provisions of Sections 4 and 12 of the Limitation Act, 1963 apply in computing the period of limitation under Sections 25, 26, and 27 of the Act, 2002, expressly excluding Section 5 of the Limitation Act.In a previous case, Patel Brothers Vs. State of Assam and Others, the Supreme Court had considered the applicability of Section 5 of the Limitation Act, 1963 to appeals filed under the Assam Value Added Tax Act of 2003. The court held that when specific provisions make Sections 4 and 12 of the Limitation Act applicable, Section 5 of the Limitation Act is impliedly excluded. Therefore, in the present case, the Supreme Court held that the High Court's order condoning the delay in filing the appeal under Section 27 of the Act, 2002 was legally flawed. Consequently, the Supreme Court set aside the High Court's order and allowed the appeal.
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