2012 (8) TMI 883

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s a delay of 789 days whereas in VATAP No. 5 of 2012, there was a delay of 654 days in filing the appeal before the first appellate authority. For brevity, the facts are being taken from VATAP No. 3 of 2012. 2. This appeal has been filed by the assessee under section 36 of the Haryana Value Added Tax Act, 2003 (in short, "the Act") against the order dated June 13, 2011 (annexure A3) passed by the Haryana Tax Tribunal (hereinafter referred to as, "the Tribunal") claiming the following substantial questions of law:      "(I) Whether, in the facts and in the circumstances of the case, the Tribunal was justified in refusing to condone the delay?      (II) Whether, in the facts and in the circumst....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... vide order dated March 5, 2007. It was found that the provisional refund which was allowed to the assessee-dealer as an exporter was excess amounting to Rs. 28,06,654. Thereafter, a notice was issued for charging of interest on excess refund and vide order dated September 10, 2007 (annexure A1), the assessing authority charged interest of Rs. 17,82,168. The said order was communicated to the assessee on September 17, 2007. Feeling aggrieved, the assessee filed an appeal before the appellate authority. As the appeal was delayed, an application for condonation of delay was also filed along with the appeal. The appellate authority vide order dated February 11, 2010 (annexure A2) dismissed the appeal being timebarred as there was delay of 789 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ndone the delay where a party approaching the court belatedly shows sufficient cause for not availing of the remedy within the prescribed period. The meaning to be assigned to the expression 'sufficient cause' occurring in section 5 of the 1963 Act should be such so as to do substantial justice between the parties. The existence of sufficient cause depends upon facts of each case and no hard and fast rule can be applied in deciding such cases.      7. The honourable apex court in Oriental Aroma Chemical Industries Limited [2010] 5 SCC 459 and R. B. Ramlingam's case [2009] 1 RCR (Civil) 892 noticed that the courts should adopt liberal approach where delay is of short period whereas the proof required should....