M/S.Omega Traders 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, was inclined to condone the delay of 55 days. 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 proof of 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 related writ appeal. The Court expressly left undecided the merits of the Writ Appeal itself, as the present order pertains only to the condonation of delay.

Facts

The petitioner, M/s. Omega Traders, represented by its partner, filed a petition (CMP(MD) No.1564 of 2025) seeking condonation of a 55-day delay in filing a Writ Appeal (WA(MD) SR.No.4797 of 2025) 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 provided reasons for the delay in an affidavit, and the respondent indicated no objection to the condonation.

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. This issue turns on the court's discretion in granting condonation of delay under relevant procedural rules. The petitioner argued for condonation based on the reasons stated in the affidavit. The respondent did not raise any objection to the condonation of delay.