2015 (4) TMI 392

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....DER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Petitioner has challenged an order dated 26th June 2014 passed by the Gujarat Value Added Tax Tribunal ('the Tribunal' for short) dismissing the appeals of the petitioner. The brief facts are that the Assistant Commissioner as an Adjudicating Authority had passed two separate orders dated 31.03.2005 confirming sales tax liabilities of....

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.... initiated coercive recovery, that the petitioner upon inquiring with the legal advisor learnt that the appeals were never filed. The petitioner thereupon appointed another legal advisor and presented the appeals before the Deputy Commissioner on or around 12th August 2013. Along with the appeals, an additional affidavit is filed pointing out the reasons why the appeals could not be presented earl....

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....t in the year 2005, the office of the Deputy Commissioner of Sales Tax (Appeal) was not situated at the said premises. His office was located at Lal Darwaja. It was only much later that the office of the Deputy Commissioner of Sales Tax (Appeal) was shifted to Vechanvera Bhavan, Ashram Road, Opp. LaGajjar Chambers. According to the Department, thus, this demonstrated a clear attempt on the part....

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....iled. On such facts, the Tribunal dismissed the appeals. 5. Having heard the learned counsel for the petitioner, we see no reason to interfere. Admittedly there was a delay of more than 8 years in filing the appeals before the Deputy Commissioner against the orders passed by the Adjudicating Authority. The petitioner thus had the onus of rendering reasonable and satisfactory explanation for suc....