Gujarat High Court
State Of Gujarat vs Shandong Tiejun Electric Power ... on 4 September, 2015
Author: Harsha Devani
Bench: Harsha Devani, A.G.Uraizee
O/OJCA/528/2015 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
CIVIL APPLICATION (OJ) NO. 528 of 2015
In STAMP NUMBER NO. 1790 of 2015
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STATE OF GUJARAT....Applicant(s)
Versus
SHANDONG TIEJUN ELECTRIC POWER ENGINEERING COMPANY
LTD....Respondent(s)
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Appearance:
MS MAITHILI MEHTA, ASSTT. GOVT PLEADER for the Applicant
UCHIT N SHETH, ADVOCATE for the Respondent(s) No. 1
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CORAM: HONOURABLE MS.JUSTICE HARSHA DEVANI
and
HONOURABLE MR.JUSTICE A.G.URAIZEE
Date : 04/09/2015
ORAL ORDER
(PER : HONOURABLE MS.JUSTICE HARSHA DEVANI)
1. By this application under section 5 of the Limitation Act, the applicant seeks condonation of delay of 49 days caused in filing Tax Appeal (Stamp) No.1790 of 2015, wherein the order dated 19.02.2015 passed by the Gujarat Value Added Tax Tribunal in Second Appeal No.358 of 2014 is subject matter of challenge.
2. Heard Ms. Maithili Mehta, learned Assistant Government Pleader for the applicant and Mr. Uchit Sheth, learned advocate for the respondent.
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O/OJCA/528/2015 ORDER
3. Having regard to the submissions advanced by the learned advocates for the respective parties and more particularly, the averments made in the memorandum of application, the Court is of the view that the delay that has occasioned in preferring the appeal has been sufficiently explained.
4. The application, therefore, succeeds and is, accordingly, allowed. The delay caused in filing the tax appeal is hereby condoned. Rule is made absolute accordingly with no order as to costs.
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