Case Law Details
Case Name : State of Gujarat Vs Sonia Industries (Gujarat High Court)
Related Assessment Year :
Courts :
All High Courts Gujarat High Court
HIGH COURT OF GUJARAT
State of Gujarat
versus
Sonia Industries
Civil Application No. 445 of 2012
Tax Appeal (Stamp) No. 2388 of 2012
Date of Pronouncement- 08.02.2013
ORDER
Ms. Sonia Gokani, J.
This is an application preferred for condonation of delay of 1226 days in filing the present Tax Appeal challenging the order dated 30th July 2009 passed in Second Appeal No. 251 of 2006 passed by the Gujarat Value Added Tax Tribunal, Ahmedabad.
2. It is pleaded in the application by the applicant-State, thus :
“The applicant further submits that, to file Tax Appeal before this C...
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The excuse /explanation given by the concerned tax authority for such a long delay of over 3 years is bound to go down in the history of tax administration as a monumental blunder of all times. By paradoxically attributing it to so called ‘administrative mechanism’ there has been a tacit admission , rather self betrayal, of the gross in-built deficiencies or systemic failure in the tax administration.
That such delays continues to occur, with no let-up, despite the warnings and directions of the courts, so also of the higher ups –in the department and the ministry, -bear testimony to the fact that the officers entrusted with the duty of timely filing of such petitions (also appeals) have nothing but scant respect to what the law requires even in such simple matters . Notwithstanding that, as has been in the instant case, such delays, having no reasonable cause, entail costly consequences to the Revenue; an irreparable / irretrievable loss to the exchequer.
According to a view, perhaps, the only solution/resort to put an end to the recurrence of such uncouth events would be for the courts to fix the personal responsibility of compensating for the loss to the Treasury, on the guilty officer (s). Another strong reason, – even small delays in the filing process itself go to add up and heavily contribute to delayed administration of justice.
On the inordinate delays in the administration of justice prevailing for long, Nani A Palkhivala, an eminent and erudite scholor-lawyer of our times, said, with a mild but sharp touch of sarcasm:
“… We as a nation have some fine qualities, but a sense of the value of time is not one of them. Perhaps there are historical reasons for our relaxed attitude to time. Ancient India had evolved the concepts of eternity and infinity. So what do ..years, wasted in a litigation, matter against the backdrop of eternity? Further, we believe i reincarnation. What does it matter if you waste this life? You will have many more lives in which to make good.”
(Source: “WE, the Nation THE LOST DECADES”)