Gujarat High Court
State Of Gujarat vs T J Agro Fertilizers Pvt. Ltd on 7 April, 2015
Author: M.R. Shah
Bench: M.R. Shah, S.H.Vora
O/OJCA/177/2015 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
CIVIL APPLICATION (OJ) NO. 177 of 2015
In
STAMP NUMBER NO. 434 of 2015
With
CIVIL APPLICATION (OJ) NO. 178 of 2015
In
STAMP NUMBER NO. 437 of 2015
With
CIVIL APPLICATION (OJ) NO. 179 of 2015
In
STAMP NUMBER NO. 440 of 2015
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STATE OF GUJARAT....Applicant(s)
Versus
T J AGRO FERTILIZERS PVT. LTD....Respondent(s)
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Appearance:
MR CHINTAN DAVE, AGP for the Applicant(s) No. 1
UCHIT N SHETH, ADVOCATE for the Respondent(s) No. 1
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CORAM: HONOURABLE MR.JUSTICE M.R. SHAH
and
HONOURABLE MR.JUSTICE S.H.VORA
Date : 07/04/2015
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE M.R. SHAH) All these applications under Section 5 of the Limitation Act have been preferred by the common applicant-State of Gujarat-revenue requesting to condone the delay of 125 days in preferring the respective Tax Appeals against the impugned judgment and orders passed by the learned Gujarat Value Added Tax Tribunal by which the learned Tribunal has held that the interest under Section 47(4A) of the Gujarat Sales Tax Act is not liable till date of the assessment order and also deleted Page 1 of 2 O/OJCA/177/2015 ORDER the penalty under Section 45(6) of the Gujarat Sales Tax Act.
We have heard Shri Chintan Dave, learned AGP appearing on behalf of the applicant-State and Shri Uchit Sheth, learned advocate appearing on behalf of the respective respondent-dealer. As the application is not seriously opposed by Shri Sheth, learned advocate appearing on behalf of the respective respondent-dealer, all these applications are allowed and the delay caused in preferring the respective Tax Appeals is hereby condoned. Rule is made absolute accordingly to the aforesaid extent in each of the applications.
Registry is directed to notify the main Tax Appeals for admission hearing on 09/04/2015.
(M.R. SHAH, J.) (S.H. VORA, J.) Siji Page 2 of 2