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PIYUSH AGRAWAL
K. C. Flour Mill – Appellant
Versus
State of U. P. – Respondent
JUDGMENT
Piyush Agrawal, J.
Heard Mr. Aditya Pandey, learned counsel for the petitioner and Mr. Rishi Kumar learned Additional Chief Standing Counsel for the State.
2. By means of present petition petitioner is seeking a writ of certiorari for quashing the order dated 12.3.2020 passed by respondent no. 2 in Second Appeal Defective No. 01 of 2018 (A.Y. 2013-14), Commissioner Commercial Tax v. M/s K.C. Flour Mill, under the provisions of Section 57 (6) of UP VAT Act, 2008 (herein after referred to as 'the Act').
3. Learned counsel for the petitioner submits that petitioner was Proprietorship firm running flour mill in the name of M/s K.C. Flour Mill and engaged in the business of manufacture and sale of Atta, Maida and Sooji. In normal course of business, the petitioner had deposited the admitted due tax for the assessment year in question. He submits that initially an ex-parte assessment order was passed on 13.6.2015, which was recalled under Section 32 of the Act and thereafter again a fresh assessment order was passed on 12.6.2016 estimating the tax liability of Rs. 8,10,906/- against which, a first appeal was preferred by the petitioner before the Additional Commissioner, Grade
Point of law : Delay which has occurred at two (2) stages as noticed hereinabove, has not been explained and there is no cause muchless sufficient cause if shown.
Delay/Latches/Limitation - Latches of 1267 days in filing petition – Latches have not been sufficiently explained - It clear that for almost two years and ten months matter was not at all pursued, ev....
Administrative lethargy and bureaucratic delays do not constitute sufficient cause for condoning inordinate delays by state in filing appeals; bona fides and vigilance required.
The court emphasized the accountability of State-Authorities for inaction and held that the impersonal machinery of the government cannot be used as a ground for condonation of delay.
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