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M. S. KARNIK
Novacare Drug Specialities Pvt. Ltd – Appellant
Versus
State of Goa – Respondent
JUDGMENT/ORDER
1. Heard learned counsel for the petitioner and learned Additional Government Advocate for the respondents.
2. The petitioner takes exception to an order dtd. 31/3/2023 passed by the respondent no. 2-Additional Commissioner of Commercial Taxes (South), refusing to condone the delay in filing appeal under Sec. 35 of the Goa Value Added Tax, 2005. The petition is filed under the provisions of Article 227 of the Constitution of India.
3. The petitioner is a dealer registered under the Goa Value Added Tax Act, 2005 (hereinafter referred to as the VAT Act, for short). The petitioner filed his returns for the assessment year from 1/4/2016 to 31/3/2017. The respondent no. 3 assessed the petitioner vide order dtd. 4/6/2020. The order was served on the petitioner on 11/6/2020. An appeal was filed by the petitioner under sec. 35 of the VAT Act on 17/8/2022. The appeal was accompanied with the proof of payment of the amount as required under Sec. 35 of the VAT Act.
4. An application seeking condonation of delay was filed. By the impugned order, the application for condonation of delay was dismissed by the respondent no.2. The respondent no. 2 found that the benefit of extension
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