CA Atul G Mehta
Sudha Metal International Vs State of Maharashtra (Maharashtra Sales Tax Tribunal)
Brief Facts and Outcome
The present case concerns a delay of about 1394 days in filing appeals before the Maharashtra Sales Tax Tribunal against an order dated 26.02.2021, where the statutory time limit for filing appeal was two months, but the appeals were ultimately filed only on 20.03.2025. The appellant therefore filed applications seeking condonation of this substantial delay, explaining that the delay was neither intentional nor deliberate but was caused due to unavoidable circumstances. The primary reason put forward was that their regular Chartered Accountant had undertaken “Diksha” (a form of Jain religious renunciation), which required complete withdrawal from professional and worldly activities. The appellant submitted that they were fully dependent on the said professional, had no knowledge of such religious practices or their duration, and therefore could not take timely steps. It was further submitted that the appellant was also facing health issues, decline in business, and was personally managing the affairs, which contributed to the delay. The appellant emphasized that they had a strong case on merits and requested that an opportunity be granted in the interest of justice.
The Revenue opposed the condonation strongly, contending that the delay was excessively large and even after excluding the COVID period, it still exceeded 1000 days. It was argued that the reasons given were not legally sufficient, that the appellant could have engaged another professional, and that such delay should not be condoned lightly, especially considering the substantial revenue involved. Alternatively, it was submitted that if the delay were to be condoned, it should be subject to imposition of heavy costs.
