2023 (11) TMI 817 - SCH - VAT and Sales Tax

Supreme Court Declines to Intervene, Dismisses Special Leave Petitions and Disposes All Pending Applications.

The SC dismissed the Special Leave Petitions, choosing not to interfere with the impugned order(s). All pending application(s) were disposed of ... Condonation of delay of 15 years i.e. 5,484 days in filing appeal - inordinate delay was explained by the applicant-assessee stating that a letter had been written to the General Manager of the assessee seeking guidelines with reference to the aforesaid assessment order dated 7.8.2003 - it was held by High Court that The fact that the assessee had been writing letters internally is also of no consequence, inasmuch in the context of delay of 15 years procedural delays that sometimes occur in such matters and which are often accepted as due explanation of the delay do not are of few days or few months, not 15 years. The delay is wholly inordinate and excessive. HELD THAT:- There are no reason to interfere with the impugned order(s). The Special Leave Petitions are hence dismissed. The Supreme Court dismissed the Special Leave Petitions after hearing the counsel and declined to interfere with the impugned order(s). Pending application(s) were disposed of.