Court Grants Condonation of Delay in Tax Appeal The court allowed the application for condonation of delay in filing an appeal challenging orders of the Gujarat Value Added Tax Tribunal, finding the ...
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The court allowed the application for condonation of delay in filing an appeal challenging orders of the Gujarat Value Added Tax Tribunal, finding the delay sufficiently explained. Consequently, the court granted the application, condoned the delay, and made the rule absolute with no order as to costs.
Issues: Condonation of delay in filing appeal
Analysis: 1. The judgment deals with an application under section 5 of the Limitation Act, 1963, seeking condonation of a 5-day delay in filing an appeal challenging orders passed by the Gujarat Value Added Tax Tribunal. 2. The applicant was represented by Mr. Hiren Trivedi, while the respondent was represented by Mr. Trupesh Kathiriya, learned Assistant Government Pleader. 3. The court considered the submissions of both parties and found that the delay in filing the appeal was sufficiently explained, leading to the conclusion that the application for condonation of delay should be allowed. 4. Consequently, the court allowed the application, condoned the delay in filing the appeal, and made the rule absolute with no order as to costs.
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