Splendor Landbase Limited Vs Joint Commissioner of State Tax Gurugram and others (Punjab and Haryana High Court)
In the case of Splendor Landbase Limited Vs Joint Commissioner of State Tax Gurugram and others, the Punjab and Haryana High Court addressed the issue of delay in filing an appeal against an assessment order. Despite the delay, the Court considered the provisions of the General Clauses Act to calculate the limitation period.
The Court noted that under the relevant Act, the limitation period for filing an appeal is four months, inclusive of one month for condonation if valid reasons are presented. However, the appellate authority had rejected the appeal, citing it as beyond the prescribed limitation period. The petitioner argued that the delay should have been condoned, as there were valid reasons for the delay, and pre-deposit had been made.
Upon examination, the Court found that when calculated according to the General Clauses Act, the appeal was filed within the stipulated four-month period. Additionally, the petitioner provided reasons for the delay, which the Court deemed sufficient for condonation. Therefore, the Court directed the matter to be remanded back to the appellate authority for reconsideration.
FULL TEXT OF THE JUDGMENT/ORDER OF PUNJAB AND HARYANA HIGH COURT
