2014 (7) TMI 1040

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....plication under section 5 of the Limitation Act has been preferred by the applicant-Commissioner of Commercial Tax, to condone the huge delay of 1583 days in preferring the Tax Appeal against the impugned judgment and order dated January 21, 2009 passed by the Gujarat Value Added Tax Tribunal, Ahmedabad, in Second Appeal No. 17 of 2006. At the outset, it is required to be noted that while passi....

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.... 7 (SC); [2012] 174 Comp Cas 387 (SC); [2012] 16 GSTR 477 (SC); [2012] 3 SCC 563, the Division Bench vide order dated February 15, 2013 See page [2014] 68 VST 367. has dismissed the said application and refused to condone the delay. Having heard Shri Jaimin Gandhi, learned Additional Government Pleader appearing on behalf of the State and considering the grounds mentioned in the present applica....