The High Court of Madras recently handled a case about the State of Tamil Nadu being late in filing tax changes against SPI Cinemas. The court had to decide whether to forgive the 78-day delay in filing these appeals.
The case is about tax changes related to the Tamil Nadu Value Added Tax (TNVAT) Act of 2006. The State, represented by the Joint Commissioner of Commercial Taxes, filed appeals against SPI Cinemas after a decision by the Tamil Nadu Sales Tax Appellate Tribunal on August 28, 2023.
The State's lawyer, Mr. Harsha Raj, explained that the delay was due to paperwork and getting legal advice. The appeal was supposed to be filed by February 14, 2024, but was only submitted on May 8, 2024, resulting in a 78-day delay.
"The delay is not intentional, but due to administrative process," argued Mr. Harsha Raj.
The court, led by Dr. Justice Anita Sumanth and Mr. Justice N. Senthilkumar, was not convinced by the reasons given. They noted that the appeal was filed just to meet the deadline, without strong reasons or legal questions.
The respondent's lawyer, Mr. Mahir Chablani, argued that the delay was not justified and that the State should be treated like any other party in a case. He pointed out the lack of evidence supporting the State's claims.
The court decided not to allow the delay, saying there wasn't a good enough reason for the late filing. They emphasized that government bodies should not expect special treatment when it comes to following rules.
"Allowing a delay is an exception and should not be expected as a usual benefit for government departments," the court stated.
The court dismissed the requests to excuse the delay, reinforcing the importance of acting on time in legal matters, even for government entities. This decision serves as a reminder that being efficient with procedures is crucial in the legal process.
