Ms Parle Biscuits PVT LTD vs. State Of Haryana And Others
Held
The High Court found the appellate authority's order of dismissal for non-prosecution to be contrary to law. The Court held that the appellate authority should have examined the case on its merits, especially after reserving it.
Facts
The petitioner filed an appeal against an order demanding tax and penalty. The appellate authority dismissed the appeal for non-prosecution without examining the merits of the case.
Key Issues
Whether the appellate authority was justified in dismissing the appeal for non-prosecution without considering the merits. Whether the appellate authority should have decided the case on merits after reserving it.
Sections Cited
Section 129(1)(a), Section 20
AI-generated summary — verify with the full judgment below
CWP-7182-202 101 IN TH M/S PARLE B
STATE OF H
CORAM: H
H Present: M
M
SANJEEV P
Matter the peti
Learned in the could b
Taking main w CWP-2
We fin the ord 4 (O&M) HE HIGH COURT OF PUNJA **** HON’BLE MR. JUSTICE SAN HON’BLE MR. JUSTICE SAN **** Mr. Aman Mittal, Advocate for t Ms. Mamta Singla Talwar, DAG **** RAKASH SHARMA, J.(Oral) comes up on application No.CM itioner seeking preponement of t d counsel for the petitioner subm present petition is whether the be dismissed for non-prosecution into consideration the short p writ petition and hear it today its 2024 stands allowed. d that the petitioner had filed a der dated 29.06.2021 passed by AB AND HARYANA AT RH CM-19200-CWP-2024 in/and CWP-7182-2024 (O&M) Date of Decision: 29.11.2024 PUR, UTTRAKHAND . . . . Petitioner . . . . Respondents NJEEV PRAKASH SHARMA NJAY VASHISTH the petitioner. G, Haryana. ) CM-19200-CWP-2024 moved by the main case. mits that the only point involved e appeal filed by the petitioner n. point involved, we prepone the self. Application No.CM-19200- an appeal on 18
The judgment continues below.
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