Walmart India Private Limited Vs Deputy Commissioner of Commercial Taxes (Madhya Pradesh High Court)
The Madhya Pradesh High Court considered two VAT appeals filed against an order dated 15 February 2019, along with applications seeking condonation of a delay of nearly six years. The appeals were required to be filed within 90 days but were instituted only in 2025. The appellants contended that their authorized representative had appeared before the Appellate Board on 15 January 2019 and made detailed submissions, after which they believed the matter remained pending. According to them, no copy of the order was received for a considerable period. On this belief, a second stay application was filed on 13 June 2024, followed by further attempts in September 2024 and February 2025 to seek a hearing and interim protection, apprehending recovery proceedings. Only after making an enquiry at the Registry of the Appellate Board did the appellants claim to have learned that the appeals had already been disposed of on 15 February 2019.
The appellants further submitted that the order was allegedly served on a store worker who was stated to be an authorized person, and that the order was not communicated to the company by post, courier, or email with digital signature, as required under Rule 57 of the M.P. VAT Rules. On this basis, they argued that the delay was bona fide and deserved to be condoned.
