Numaligarh Refinery Limited vs. Union Of INDIA And 2 Ors.

Held

The Court held that the reasons assigned for the delay of 13 days in preferring the writ appeal were germane and the delay had been satisfactorily explained. Consequently, the Interlocutory Application was allowed, and the delay was condoned. The Court directed the Registry to number the connected writ appeal and list it for admission. No specific issues related to GST were decided as the judgment pertains solely to the condonation of delay for filing an appeal.

Facts

This matter concerns an Interlocutory Application (I.A.) filed by Numaligarh Refinery Limited (the applicant/appellant) seeking condonation of a 13-day delay in filing a connected writ appeal (WA 7965/2023). The applicant is represented by Sri Kajal Saikia. The respondents are the Union of India, the Joint Director and Head of Office, MSME Development and Facilitation Office, and Solar Design Private Ltd. The application explains the reasons for the delay. The respondents' counsel did not object to the prayer for condonation.

Key Issues

1. Whether the delay of 13 days in filing the writ appeal should be condoned, considering the reasons provided by the applicant. The applicant argued that the delay was unintentional and satisfactorily explained by the reasons set out in the application. The applicant relied on the grounds stated within the I.A. The respondents, represented by Mr. H. Gupta for respondents 1 and 2 and Ms. R. Borah for respondent 3, did not object to the prayer for condonation of delay. No specific legal provisions or precedents were cited in the judgment regarding the condonation of delay itself, beyond the general requirement for satisfactory explanation.