Appeal against the Commercial Taxes Tribunal's rejection of an appeal for want of a condonation-of-delay application for a 90-day delay. Finding no substantial question of law but noting the delay in typing the Tribunal's order, the High Court invoked Article 226 to set aside the Tribunal's order and direct fresh consideration.
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IN THE HIGH COURT OF JUDICATURE AT PATNA Miscellaneous Appeal No.945 of 2018
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M/s Sanfiled India Ltd., a company incorporated under the provisions of Companies Act, having its head office at B-A, Govindpura, Sector-D, Industrial Area, Bhopal- 462023, Madhya Pradesh, through its authorized Signatory Govind Bansal, S/o H.B. Bansal, 53-B, Sagar Avenue, Ayodhya Bypass Road, Huzur, Bhopal, Madhya Pradesh- 462041.
... ... Appellant/s
... ... Respondent/s
====================================================== Appearance : For the Appellant/s : Mr.Ravi Kumar, Advocate Mr. Vinay Shraff, Advocate Mr. Amit Kumar Singh, Advocate Ms. Sachi Sinha, Advocate For the Respondent/s : Mr.Vikash Kumar, SC-XI ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE HARISH KUMAR ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE)
Date : 13-03-2024
The appeal has been filed from an order of the Tribunal from which absolutely no question of law arises. The order of the Tribunal is cryptic in so far as rejecting the appeal on the ground that there has been no application filed for condonation of delay of 90 days with sufficient grounds stated therein.
Patna High Court MA No.945 of 2018 dt.13-03-2024 2/3
the appellant was present before the Tribunal. The Advocate was asked to cure the said defect and file a proper application. The Advocate, as has been recorded by the Tribunal, submitted that he is unable to cure the defects and requested the Tribunal to pass whatever orders as they deem fit.
Patna High Court MA No.945 of 2018 dt.13-03-2024 3/3
the certified copy of the order.
direction.
closed.
(K. Vinod Chandran, CJ)
(Harish Kumar, J)
P.K.P./-
AFR/NAFR CAV DATE Uploading Date 14.03.2024 Transmission Date
1 issue framed by the court
Whether the High Court should interfere with the Tribunal's dismissal of the appeal for failure to file a condonation-of-delay application when no question of law arose.
1 provisions across 1 enactments
M/s Sanfiled India Ltd.
The State of Bihar through the Secretary cum Commissioner of Commercial Taxes, Bihar, Patna
The Commercial Taxes Tribunal, Bihar, Patna through its Secretary
The Commissioner of Commercial Taxes, Govt. of Bihar, Vikash Bhawan, Patna
The Deputy Commissioner of Commercial Taxes, Sasaram Circle, Sasaram
K. Vinod Chandran
Harish Kumar
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
