Condonation of delay under the MVAT appellate scheme remained debatable, leading to recall of the withdrawal order on review.

The article addresses whether delay in an appeal under the Maharashtra Value Added Tax Act, 2002 can be condoned under section 5 of the Limitation Act, 1963. It notes competing Supreme Court views on that question and explains that, because the issue remained debatable and had not been fully considered when leave to withdraw the writ petition was granted, the earlier order was recalled on review. The matter was thus reopened for decision on merits.

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Issues: Whether the order granting leave to withdraw the writ petition with liberty to file an appeal should be recalled in view of the competing positions on condonation of delay in an appeal under the Maharashtra Value Added Tax Act, 2002.

Analysis: The review was sought on the ground that the earlier withdrawal order had been passed without considering the later Supreme Court decision relied upon by the petitioner, which had taken the view that delay in filing an appeal under section 27 of the Maharashtra Value Added Tax Act, 2002 could not be condoned under section 5 of the Limitation Act, 1963. The respondents relied on another Supreme Court decision taking a different view and contended that the question was still debatable. In that situation, the Court treated the matter as one requiring consideration on merits and found that the earlier order deserved to be recalled.

Conclusion: The review petition was allowed and the order dated 21 June 2019 was recalled.

Final Conclusion: The proceeding was reopened so that the issue concerning the availability of condonation of delay under the MVAT appellate regime could be considered on merits.

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