The Union Of INDIA vs. Tara Exports, Rep.By Its
Held
The Court decided to condone the delay of 191 days in filing the Writ Appeal. The reasoning was based on the Court's perusal of the affidavit filed in support of the petition, particularly paragraph 5, which provided the explanation for the delay. Although the first respondent opposed the condonation, the Court found the explanation sufficient to allow the petition. The condition for condoning the delay was that the petitioners must jointly pay a sum of Rs. 2,000/- to the Advocate Clerks Association, Madurai Bench of Madras High Court, within two weeks from the date of the order and file a Memo to that effect. Upon compliance, the Registry was directed to number the appeal and list it for admission, provided the papers were otherwise in order. No issues were expressly left undecided.
Facts
The petitioners, Union of India and other GST authorities, sought to condone a delay of 191 days in filing a Writ Appeal (WA(MD) No.SR22281 of 2019). The appeal was against an order that is not specified in this judgment. The first respondent, Tara Exports, opposed the condonation of delay, arguing that there was no tenable explanation for the significant delay. The petitioners filed an affidavit in support of their petition, with paragraph 5 containing the explanation for the delay.
Key Issues
1. Whether the delay of 191 days in filing the Writ Appeal should be condoned, considering the explanation provided by the petitioners. The petitioners, represented by their counsel, argued for the condonation of the delay, relying on the affidavit filed in support of the petition. The first respondent, Tara Exports, opposed the condonation, contending that the explanation offered for the substantial delay was not tenable and therefore, the delay should not be condoned.
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT ( Civil Appellate Jurisdiction )
Monday, the Twenty Eighth day of September Two Thousand Twenty PRESENT The Hon`ble Mr.Justice M.SATHYANARAYANAN and The Hon`ble Mr.Justice P.RAJAMANICKAM IN WA(MD) No.SR22281 of 2019 1 THE UNION OF INDIA, REP.BY THE PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, 136A, NORTH BLOCK, NEW DELHI. 2 THE GOODS & SERVICE TAX COUNCIL, THRO ITS CHAIRMAN,GOODS & SERVICE TAX, SECRETARIAT,5TH FLOOR, TOWER-JEEVAN BHARATHI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI. 3 THE PRINCIPAL COMMISSIONER OF CGST & CENTRAL EXCISE, CHENNAI NORTH COMMISSIONERATE, 26/1, MAHATHMA GANDHI ROAD, CHENNAI-600 034. 4 THE CENTRAL GST OFFICERS, NAGERCOIL RANGE, SIVARAJ BUILDINGS, NAGERCOIL. 5 THE ASSISTANT COMMISSIONER, CGST AND CENTRAL EXCISE, 2/1, NEHUR NAGAR, STC COLLEGE ROAD, NGO A COLONY, TIRUNELVELI-627 007. ... PETITIONERS/ APPELALNTS Vs 1 TARA EXPORTS, REP.BY ITS PARTNER, NARAYAN BHARATHAN, 3D/1, NELSON COMPOUND (UPSTAIRS), JEYARAJ ROAD,
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