M/S.Tajmahal Tobacco Company PVT LTD. vs. Assistant Commissioner

Held

The Court, being satisfied with the reasons stated in the affidavit filed in support of the petition and taking into consideration that the respondent had no objection, decided to condone the delay of 55 days in filing the Writ Appeal. However, this condonation was made conditional upon the payment of costs. The Court directed the petitioner to pay Rs. 500/- to the High Court Legal Services Committee forthwith. Upon production of the receipt of such payment, the Registry was instructed to number the Writ Appeal, provided the papers were otherwise in order, and list it for admission along with another specified Writ Appeal on March 24, 2025. The Court expressly stated that failure to pay the costs would result in the automatic dismissal of the petition without further reference.

Facts

The petitioner, M/s. Tajmahal Tobacco Company Pvt Ltd., represented by its Managing Director, filed a Civil Miscellaneous Petition (CMP) seeking to condone a delay of 55 days in filing a Writ Appeal. The Writ Appeal was intended to be filed against an order or action by the Assistant Commissioner, Office of the Assistant Commissioner of GST and Central Excise, Thanjavur. The respondent, the Assistant Commissioner, took notice 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 provided by the petitioner and the absence of objection from the respondent? Petitioner's Contention: The petitioner sought condonation of delay, providing reasons in their affidavit for the 55-day delay in filing the Writ Appeal. They relied on the discretion of the Court to condone such delays when sufficient cause is shown. Respondent's Contention: The respondent, represented by counsel, took notice and stated they had no objection to the condonation of the delay.