M/S G K Housing and Developers Private Limited through Authorized Representative Vs State of Punjab and Ors.

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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101 Date of decision: 09.07.2025

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CWP-5258-2 0 25 (O&M) CWP-5282-2 0 25 (O&M) M/s GK Hous i ng & Developers Private Ltd. v s . State of Punjab and others

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CORAM: HON'BLE MR. JUSTICE AMAN CHAUDHARY

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Present: M r. Sandeep Verma, Advocate f o r the petitioner. M r. Manipal Singh Atwal, DAG, Punjab.

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AMAN CHAUDHARY, J. (Oral)

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P r ayer made in the present peti t ion for quashing the orders d a ted 04.01.2024, 1 7 .07.2024 and 18.09.2024 (Ann e xures P4 to P6, respectively). 2. Learned counsel submits that t h e petitioner had filed an ap p eal challenging t h e order, along with applicati o n for condonation of delay of 4 months, howe v er, the Appellate Authority h a s rejected the same merely on the ground of it b e ing time barred without referr i ng to the same or dealing with the merits of the case, review whereof was als o dismissed on account of its n onmaintainabilit y .

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A worthwhile reference can be made to Postmaster General vs. Living Media India Ltd ., (2012) 3 SCC 5 6 3, wherein Hon’ble the Supr e me Court observ e d that, “Though we are consci o us of the fact that in a matte r of condonation of delay when there was no gro s s negligence or deliberate inac t ion or lack of b o na fides, a liberal concessio n has to be adopted to adva n ce substantial jus t ice…”

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4. I n Mahadeo Vithoba Nikam vs. Gajanan Pandurang Kulkarni ,

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(1998) 9 SC C 716, the appeal was allowed setting aside all the orders of the appellate and revisional authority as also th e High Court and the matter w as remanded for f resh decision on merits after h e aring the parties and observed t hat even though t h e appellant was not present b e fore the Additional Tehsildar a nd filed the appe a l against the order after a signif i cant delay, the Appellate Autho r ity was to consid e r the same on merits but it had been dismissed solely on the b a sis of delay.

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ASHOK KUMAR 2025.07.11 15:51 I attest to the accuracy and integrity of this document

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CWP-5258-2025 -2-

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The Appellate Authority in the case of Arvind Gupta vs. Assistant Commissioner of Revenue State Taxes WPA-2904-2023 dated 04.01.2024, had rejected the appeal on the ground of there being no provision under the GST Act for condoning the delay beyond four months, which was set aside by the High Court and it was directed to decide the same on merits.

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It was incumbent upon the Appellate Authority to have, at the least considered the reasons, projected that caused the delay and examined the sufficiency thereof, likewise was it imperative for it to view the merits of the appeal, rather than axing it on account of delay alone, notably it being a substantive right. Even for this Court to have a holistic view, it would have been better that there was an application of mind by an a uthority higher than the one which was appealed against, reflected through an order. Moreso, the petitioner would stand to gain nothing by delaying filing it.

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It is trite that the cause of justice deserves to be preferred, when pitted against technical considerations. As such, a pragmatic approach instead of pedantic must be adopted.

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Keeping in view the peculiar facts and circumstances of the case, the impugned orders dated 17.07.2024 and 18.09.2024 (Annexures P5 & P6, respectively) are set aside. The matter is remitted to the Appellate Authority, for deciding it afresh, in accordance with law, within a period of four months, granting to the petitioner an opportunity of hearing.

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The present petition is disposed of accordingly.

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10. Photocopy of this order be placed on the connected file.

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( AMAN CHAUDHARY ) 09.07.2025 JUDGE ashok

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Whether speaking/reasoned : Yes/No Whether reportable : Yes/No

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ASHOK KUMAR 2025.07.11 15:51 I attest to the accuracy and integrity of this document

M/S G K Housing and Developers Private Limited through Authorized Representative v. State of Punjab and Ors.

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M/S G K Housing and Developers Private Limited through Authorized Representative v. State of Punjab and Ors.

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