M/s Shubham Products vs State of Haryana and Others

M.M. Kumar, J.—The instant petition is directed against the order dated 25.1.2012 passed by the Haryana Tax Tribunal while disposing of STM No. 81 of 2009-2010, which was filed by the petitioner. According to the Tribunal the miscellaneous application was not maintainable and only review could have been filed in accordance with the proforma and the provisions made u/s 35 of the Haryana Value Added Tax Act, 2003 read with Rules 67 and 77 of Haryana Value Added Tax Rules, 2003. The Tribunal has given liberty to the petitioner to file such a review application. The only grievance made by the petitioner is that if the review application is filed, it would be belated and the apprehension is that it may be dismissed on that score alone.

Notice of motion.

Mr. Rajeev Kawatra, Sr. DAG Haryana accepts notice on behalf of respondents No. 1 to 3. Two copies of paper book have been handed over to him.

Keeping in view the nature of the prayer made and the controversy in issue, we are of the considered view that ends of justice would be met if a direction is given to the Tribunal to consider the application of the petitioner seeking condonation of delay, sympathetically and favourably, if the same is filed within one week from today.

We order accordingly. The instant petition stands disposed of.