M/S.M.U.Mohamed Sultan And Co. vs. Assistant Commissioner

Held

The Court allowed the petition to condone the delay of 55 days in filing the Writ Appeal. The decision was based on the satisfaction with the reasons stated in the affidavit filed in support of the petition and the fact that the respondent had no objection. The condonation was granted on the condition that the petitioner pays a cost of Rs. 500/- to the High Court Legal Services Committee forthwith. Failure to pay the cost would result in the automatic dismissal of the petition without further reference to the Court. Upon production of the payment receipt, the Registry was directed to number the Writ Appeal and list it for admission.

Facts

The petitioner, M/s.M.U.Mohamed Sultan And Co., represented by its Managing Partner, filed a petition seeking condonation of a 55-day delay in filing a Writ Appeal. The Writ Appeal is against an order or action by the Assistant Commissioner of GST and Central Excise, Thanjavur. The respondent, the Assistant Commissioner, was served and had no objection to the condonation of delay. The Court considered the reasons provided in the affidavit supporting the petition.

Key Issues

1. Whether the delay of 55 days in filing the Writ Appeal should be condoned, considering the reasons stated in the affidavit and the absence of objection from the respondent. Petitioner's Argument: The petitioner sought condonation of delay, implying that sufficient cause existed for the delay. No specific arguments or reliance on provisions were recorded in the judgment regarding the grounds for delay. Respondent's Argument: The respondent, through their counsel, indicated no objection to the condonation of delay.