Bombay HC quashes Order Refusing Delay Condonation for lapse of Communication u/s 35(7) of VAT Act, directs Fresh Hearing

The Bombay High Court has overturned an order denying the condonation of delay in filing an appeal under Section 35(7) of the VAT Act. The petitioner, Palette Hotels (India) Pvt Ltd, faced issues due to a lack of communication regarding the availability of a certified copy of an assessment order. Despite applying for the copy in April 2018, the petitioner did not receive timely intimation, which delayed their appeal. The Court found that the order dismissing the delay application was not a valid decision and directed a fresh hearing, instructing the Assistant Commissioner of Commercial Taxes to process the appeal.