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2023 Supreme(SC) 1875

B. V. NAGARATHNA, UJJAL BHUYAN
State of Kerala – Appellant
Versus
Akshaya Jewellers – Respondent


Advocates Appeared:
For the Appellant : Mr. C. K. Sasi, AOR, Ms. Meena K. Poulose, Adv., Mr. G. Prakash, AOR
For the Respondent: Mr. Govind Manoharan, Adv., Mr. A. Karthik, AOR, Mr. C.S. Arun Shankar, Adv., Ms. Smrithi Suresh, Adv., Mr. Arsh Khan, Adv., Ms. Sreepriya K, Adv., Ms. Neeta Sanjay Savale, Adv.

Table of Content
1. delay in filing the petition (Para 1 , 2)
2. arguments against condonation of delay (Para 3)
3. court's reasoning on delay (Para 4 , 5 , 6 , 7)
4. cited precedents on delay (Para 8)
5. final dismissal of the appeal due to delay (Para 9 , 10)

ORDER :

1. Although, Leave has been granted in this case as this case was connected with other appeals, it is nevertheless brought to the notice of this Court by learned counsel on both sides that there is a delay of 390 days in filing the Special Leave Petition, which is now converted to an appeal.

2. Learned counsel for the appellant submitted that even before the High Court, there was a delay of 647 days in filing O.T. Rev. No.103/2018. The High Court refused to condone the delay. Consequently, the revision petition has not been heard on merits. As a result, the interest of the State has been prejudiced. He, therefore, submitted that delay of 390 days in filing the Special Leave Petition may be condoned and further, the delay of 647 days in filing the Tax Revision Petition before the High Court may also be condoned and the matter may be remanded to the High Court for consideration of the case on merits. He submitted that there ar

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