Sathiyanarayanan vs. The Deputy Commissioner

Held

The Court held that the delay of 134 days in filing the Writ Appeal is condoned. The reasoning was based on the satisfaction derived from the reasons stated in the affidavit filed in support of the petition. The Special Government Pleader for the respondents did not raise any serious objections. Consequently, the petition to condone the delay was allowed. The Court directed the Registry to number the Writ Appeal, provided it is otherwise in order. No specific issues regarding the GST law or the substantive merits of the intended appeal were decided, as the order pertains solely to the procedural aspect of condoning the delay.

Facts

The petitioner, Sathiyanarayanan, filed a petition to condone a delay of 134 days in filing a Writ Appeal. This appeal was intended to be filed against an order passed by the High Court in W.P.(MD) No. 5726 of 2026 on March 2, 2026. The respondents are the Deputy Commissioner, CGST Commissionerate, and the Assistant Commissioner (State Tax)-1, Tamil Nadu Commercial Taxes Department. The Special Government Pleader for the respondents indicated no serious objection to the delay condonation petition. The High Court, being satisfied with the reasons provided in the affidavit, allowed the petition to condone the delay.

Key Issues

1. Whether the delay of 134 days in filing the Writ Appeal should be condoned, considering the reasons provided by the petitioner in the affidavit. The petitioner argued for the condonation of delay, presenting reasons in their affidavit. The respondents, represented by the Special Government Pleader, did not raise any serious objections to the condonation of the delay. The court's decision would hinge on its satisfaction with the petitioner's stated reasons for the delay and the absence of significant opposition from the revenue.