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SHEKHAR B. SARAF
Royal Sanitations – Appellant
Versus
Commissioner Of Commercial Tax – Respondent
JUDGMENT :
1. Heard Sri Suyash Agarwal, learned counsel for the revisionist and Sri Bipin Kumar Pandey, learned Additional Chief Standing Counsel for the State.
2. This revision petition has been filed against an order dated July 21, 2022 passed by the Commercial Tax Tribunal (hereinafter referred to as "the Tribunal) wherein delay of 1365 days in filing the appeal has been condoned.
3. The question of law, that arises, is as follows:
4. Sri Suyash Agarwal, learned counsel appearing on behalf of the revisionist has relied upon a coordinate Bench judgment of this Court in M/s Anil Enterprises v. Commissioner of Commercial Tax, U.P. Lucknow (Sales/Trade Tax Revision No.124 of 2020, decided on July 20, 2022) to buttress his argument that such inordinate delay cannot be condoned on wholly vague and generic grounds. The coordinate Bench upon examining the facts in that particular case had held that d
The court's decision emphasized the discretion of the court in condoning delay, based on the sufficiency of the explanation provided.
(1) Each day’s delay - The petitioner failed to explain or show sufficient reason for delay of each day as required under the law. In the instant case, the cause shown for delay that the issue pertai....
Point of Law : Willful default, negligent attitude or casual approach in approaching the Court is not expected to be entertained.
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