M/S G K Housing And Developers Private Limited Through Authorized Representative vs. State Of Punjab And Ors
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IN TH 101
CWP-5258-20 CWP-5282-20 M/s GK Housi
CORAM: H
Present: M
M ** AMAN CHAU
Pr 04.01.2024, 17
L challenging th months, howev ground of it be merits of the maintainability
A Living Media Court observe condonation o or lack of bo substantial just
In (1998) 9 SCC appellate and remanded for f even though th filed the appea was to conside of delay. HE HIGH COURT OF PUNJA CHANDIGAR
Date of 025 (O&M) 025 (O&M) ing & Developers Private Ltd. vs HON'BLE MR. JUSTICE AMA Mr. Sandeep Verma, Advocate fo Mr. Manipal Singh Atwal, DAG, ** UDHARY, J. (Oral) rayer made in the present petit 7.07.2024 and 18.09.2024 (Anne earned counsel submits that th he order, along with applicatio ver, the Appellate Authority ha eing time barred without referri case, review whereof was also y. A worthwhile reference can be a India Ltd., (2012) 3 SCC 56 ed that, “Though we are conscio f delay when there was no gros ona fides, a liberal concession tice…” decision: 09.07.2025 s. State of Punjab and others AN CHAUDHARY or the petitioner. Punjab. tion for quashing the orders da exures P4 to P6, respectively). he petitioner had filed an app on for condonation of delay o as rejected the same merely on ing to the same or dealing with o dismissed on account of its n made to Postmaster General 63, wherein Hon’ble the Supre ous of the fact that in a matter ss negligence or deliberate inact n has to be adopted to advan s. Gajanan Pandurang Kulkar setting aside all the orders of e High Court and the matter w earing the parties and observed t efore the Additional Tehsildar a icant delay, the Appellate Author been dismissed solely on the ba
ated peal f 4 the the non- vs. eme r of tion nce rni, the was that and rity asis ASHOK KUMAR 2025.07.11 15:51 I attest to the accuracy and integrity of this document
CWP-5258-2025
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Commissioner of Revenue State Taxes WPA-2904-2023 dated 04.01.2024, had rejected the appeal on the ground of there being no provision under the GST Act for condoning the delay beyond four months, which was set aside by the High Court and it was directed to decide the same on merits.
It was incumbent upon the Appellate Authority to have, at the least considered the reasons, projected that caused the delay and examined the sufficiency thereof, likewise was it imperative for it to view the merits of the appeal, rather than axing it on account of delay alone, notably it being a substantive right. Even for this Court to have a holistic view, it would have been better that there was an application of mind by an authority higher than the one which was appealed against, reflected through an order. Moreso, the petitioner would stand to gain nothing by delaying filing it.
It is trite that the cause of justice deserves to be preferred, when pitted against technical considerations. As such, a pragmatic approach instead of pedantic must be adopted.
Keeping in view the peculiar facts and circumstances of the case, the impugned orders dated 17.07.2024 and 18.09.2024 (Annexures P5 & P6, respectively) are set aside. The matter is remitted to the Appellate Authority, for deciding it afresh, in accordance with law, within a period of four months, granting to the petitioner an opportunity of hearing.
The present petition is disposed of accordingly.
Photocopy of this order be placed on the connected file.
( AMAN CHAUDHARY ) 09.07.2025
JUDGE ashok Whether speaking/reasoned : Yes/No
Whether reportable :
Yes/No ASHOK KUMAR 2025.07.11 15:51 I attest to the accuracy and integrity of this document
Reproduced from the public record of the Punjab and Haryana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.