Pankaj Kumar Kataria vs. Addl Commissioner Of CGST & Anr.

Facts

The petitioner, Pankaj Kumar Kataria, has filed a writ petition before the Delhi High Court. The respondents are the Additional Commissioner of CGST and another authority. The case involves a compliance order dated February 29, 2024, which the petitioner failed to comply with within the stipulated time, leading to a delay of 26 days. The petitioner has filed an application (CM APPL. 26177/2024) seeking condonation of this delay. The respondents' counsel has accepted notice and seeks time to take instructions regarding the application.

Held

The Court has not yet decided the merits of the application for condonation of delay. The order indicates that the respondents' counsel has accepted notice and requires time to take instructions. Consequently, the Court has adjourned the matter to July 18, 2024, to allow the respondents to formulate their response. No findings have been made on the petitioner's request for condonation of delay, nor has any relief been granted or denied at this stage. The issue of compliance with the order dated February 29, 2024, and the reasons for the delay remain to be addressed.

Key Issues

1. Whether the delay of 26 days in complying with the order dated February 29, 2024, is liable to be condoned, considering the facts and circumstances presented by the petitioner? The petitioner's side argued for the condonation of delay, implying that there were sufficient reasons for the non-compliance within the prescribed period. The specific grounds for the delay are not detailed in the provided text, but the filing of the application itself indicates a request for judicial leniency. The respondents' side, represented by their counsel, has accepted notice and requested time to take instructions, suggesting they will respond to the petitioner's application after internal consultation. No specific legal provisions or precedents were cited in the provided text for either side's arguments.