Bombay HC Sets Aside Rejection of VAT Appeal Delay Plea as COVID Orders Extended Limitation

Novacare Drug Specialities Pvt. Ltd. Vs State of Goa & Ors. (Bombay High Court) The case concerned whether the delay in filing an appeal under Section 35 of the Goa Value Added Tax Act, 2005, could be condoned by applying the benefit of the Supreme Court’s COVID-19 limitation extension orders. The petitioner challenged an order dated 31.03.2023 passed by the Additional Commissioner of Commercial Taxes (South), which had refused to condone the delay in filing an appeal against an assessment order. The petitioner, a dealer registered under the Goa VAT Act, had filed returns for the ass...