- (1.) Leave granted.
(2.) The Challenge in this appeal is to an order dated 31st January, 2017 passed by the High Court of Bombay by which delay of 134 days in filing Maharashtra Value Added Tax Appeal (L) No. 42 of 2016 under Section 27 of the Maharashtra Value Added Tax Act, 2002 (for short, "the Act, 2002") has been condoned.
(3.) Contending that the provisions of the Act, 2002 do not confer any power of condoning the delay and the provisions of Section 5 of the Limitation Act, 1963 Signature Not Verified will have no application, this appeal has been filed Digitally by the assessee.;