M/S.Ramavilas Tobacco Company vs. Assitant Commissioner
Held
The Court held that the reasons stated in the affidavit filed in support of the petition for condoning the delay of 55 days were satisfactory. Taking into consideration that the respondent had no objection, the Court was inclined to condone the delay. However, the 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 attached to the Madurai Bench forthwith. Failure to make this payment 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, if the papers were otherwise in order, and list it for admission.
Facts
The petitioner, M/s. Ramavilas Tobacco Company, represented by its Managing Partner, filed a Civil Miscellaneous Petition (C.M.P.) to condone a delay of 55 days in filing a Writ Appeal (W.A.) against an order passed by the Assistant Commissioner of GST and Central Excise, Thanjavur. The respondent revenue authority took notice of the petition. The petitioner sought condonation of the delay, and the respondent indicated no objection to the same. The High 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 (W.A.(MD)SR.No.4860 of 2025) should be condoned, considering the reasons presented by the petitioner, M/s. Ramavilas Tobacco Company? Petitioner's Argument: The petitioner argued that sufficient reasons were provided in the affidavit for the 55-day delay in filing the Writ Appeal, and sought condonation. The petitioner relied on the affidavit filed in support of the petition. Respondent's Argument: The respondent, represented by the Assistant Commissioner of GST and Central Excise, Thanjavur, took notice and stated that they had no objection to the condonation of the delay. No specific arguments were presented by the respondent regarding the merits of the delay.
AI-generated summary — verify with the full judgment below
Before: and
This petition is filed to condone the delay of 55 days in filing the above Writ Appeal. 2.Heard Mr.R.Sivaraman, learned counsel appearing for the petitioner and Mr.N.Dilip Kumar, learned counsel, who takes notice for the respondent. 3.Being satisfied with the reasons stated in the affidavit filed in support of this petition, taking into consideration that the respondent
The judgment continues below.
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