Haji Kpm Abdul Kareem vs. Assistant Commissioner

Held

The Court decided to condone the delay of 56 days in filing the Writ Appeal. The reasoning was based on the satisfaction with the reasons stated in the affidavit filed in support of the petition, the lack of objection from the learned standing counsel for the respondent, and taking into consideration the significant delay. The Court's decision to condone the delay was made conditional upon the payment of costs. The ratio decidendi is that High Courts can condone delays in filing appeals if sufficient cause is shown and there is no objection from the opposing party, subject to payment of costs. The operative direction was to allow the petition upon payment of Rs. 500/- to the High Court Legal Services Committee forthwith. Failure to comply would result in the petition being dismissed automatically.

Facts

The petitioner, M/s. Haji K.P.M. Abdul Kareem, represented by its proprietor, sought to file a Writ Appeal (WA(MD) No. SR 4858 of 2025) against an order passed by the Assistant Commissioner of GST and Central Excise, Thanjavur. However, there was a delay of 56 days in filing the appeal. The petitioner filed a Civil Miscellaneous Petition (CMP(MD) No.5208 of 2025) to condone this delay. The respondent's counsel had no objection to the condonation of delay. The Court considered the reasons provided in the affidavit and the lack of objection from the respondent.

Key Issues

1. Whether the delay of 56 days in filing the Writ Appeal (WA(MD) No. SR 4858 of 2025) should be condoned, considering the reasons provided by the petitioner and the respondent's stance. Petitioner's Argument: The petitioner sought condonation of delay by providing reasons in their affidavit, implying these reasons were sufficient to justify the delay. Respondent's Argument: The respondent, represented by the Standing Counsel, stated that they had no objection to the condonation of delay.