Aditya Singla vs. State Of Punjab And Others - Punjab and Haryana High Court, 16 July 2025

Cause title — parties, addresses and appearances

CWP-14210 IN T 201 Aditya Sing State of Pun CORAM: H Present : AMAN CH 1. whereby ap order dated 2. land in his f the stamp d Annexures commercial jamabandi a ADC (Colle 01.11.2021, Act, seeking 0-2023 THE HIGH COURT OF PUNJ CHANDIGAR gla Versus njab and others HON’BLE MR. JUSTICE AMAN Mr. Ashish Gupta, Advocate, f Ms. Shruti, AAG, Punjab. HAUDHARY, J. (ORAL) Prayer made is for quashing ppeal filed by the petitioner ha 07.11.2017. The father of the petitioner h favour and 2 years thereafter, a n duty which as a matter of fact P-9 to P-11, was not payable l land while the same is the agr as also in the transfer deed. Th ector), Patiala, was ex parte, whe , alongwith an application unde g condonation of delay giving r -1- JAB & HARYANA AT RH CWP-14210-2023 (O & M) Date of decision: 16.07.2025 ....Petitioner ...Respondents N CHAUDHARY for the petitioner. g the order dated 22.12.2021 as been dismissed, as also the had transferred the agricultural notice was received for paying t in terms of the Instructions, and that it was taken to be a riculture one as depicted in the he order passed against him by ereafter the appeal was filed on er Section 5 of the Limitation reasons for the same, however, PARVEEN KUMAR 2025.07.17 18:51 I attest to the accuracy and integrity of this

order/judgment.

CWP-14210 0-2023 ate Authority has dismissed the king note of the aforesaid and w pellant had failed to explain the s A worthwhile reference can be Media India Ltd., (2012) 3 S ourt observed that, “Though we of condonation of delay when th inaction or lack of bona fides, advance substantial justice…” In Mahadeo Vithoba Nika (1998) 9 SCC 716, the appeal w he appellate and revisional author was remanded for fresh decisio observed that even though the ap onal Tehsildar and filed the ap delay, the Appellate Authority t had been dismissed solely on th The Appellate Authority in th Commissioner of Revenue S 1.2024, had rejected the appeal o under the GST Act for condo hich was set aside by the High same on merits.

-2- e same solely for this ground, wrongly come to the conclusion ame. e made to Postmaster General CC 563, wherein Hon’ble the State Taxes WPA-2904-2023 on the ground of there being no oning the delay beyond four h Court and it was directed to PARVEEN KUMAR 2025.07.17 18:51 I attest to the accuracy and integrity of this order/judgment.

CWP-14210 6. the least co examined th the merits o notably it b view, it wou an authority through an delaying fil 7. when pitte approach in 8. case, the im The matter accordance petitioner an 9. 16.07.2025 parveen kumar Wheth

Wheth

0-2023 It was incumbent upon the A onsidered the reasons, projecte he sufficiency thereof, likewise w of the appeal, rather than axing being a substantive right. Even fo uld have been better that there w y higher than the one which w order. Moreso, the petitioner w ing it. It is trite that the cause of jus d against technical considerat nstead of pedantic must be adopte Keeping in view the peculiar mpugned order dated 22.12.202 is remitted to the Appellate Auth with law, within a period of n opportunity of hearing. The present petition is disposed

her speaking/reasoned : Yes / No her reportable : Yes / No -3- Appellate Authority to have, at ed that caused the delay and was it imperative for it to view g it on account of delay alone, for this Court to have a holistic was an application of mind by was appealed against, reflected would stand to gain nothing by stice deserves to be preferred, tions. As such, a pragmatic ed. facts and circumstances of the 21 (Annexure P-8) is set aside. hority, for deciding it afresh, in four months, granting to the d of accordingly. (AMAN CHAUDHARY)

JUDGE

PARVEEN KUMAR 2025.07.17 18:51 I attest to the accuracy and integrity of this order/judgment.