The case involves an appeal filed by The State, Government of NCT of Delhi Through Commissioner Department of Trade & Taxes against an order dated 28.11.2019 passed by the Adjudicating Authority. The appellant sought condonation of a delay of 734 days in re-filing and 138 days in filing the appeal. The appeal was e-filed on 16.09.2020, while the hard copy was filed on 29.09.2022. The limitation period for filing the appeal expired on 28.12.2019.
The State, Government of NCT of Delhi, filed an appeal against an order dated 28.11.2019. The appeal was e-filed on 16.09.2020, with a hard copy filed on 29.09.2022. The appellant sought condonation for a delay of 734 days in re-filing and 138 days in filing the appeal. The limitation period expired on 28.12.2019, resulting in a delay of more than nine months. The court's power to condone delay is limited to 15 days under Section 61(2) proviso. The appellant was not entitled to the benefit of the Supreme Court's Suo Moto Writ Petition No. 03 of 2020, as the limitation had expired before 15.03.2020. The delay was deemed uncondonable, leading to the rejection of the condonation applications and the memo of appeal.
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The Adjudicating…
The limitation period…
The case involves an appeal filed by The State, Government of NCT of Delhi Through Commissioner Department of Trade & Taxes against an order dated 28.11.2019 passed by the Adjudicating Authority. The appellant sought condonation of a delay of 734 days in re-filing and 138 days in filing the appeal. The appeal was e-filed on 16.09.2020, while the hard copy was filed on 29.09.2022. The limitation period for filing the appeal expired on 28.12.2019.
The State, Government of NCT of Delhi, filed an appeal against an order dated 28.11.2019. The appeal was e-filed on 16.09.2020, with a hard copy filed on 29.09.2022. The appellant sought condonation for a delay of 734 days in re-filing and 138 days in filing the appeal. The limitation period expired on 28.12.2019, resulting in a delay of more than nine months. The court's power to condone delay is limited to 15 days under Section 61(2) proviso. The appellant was not entitled to the benefit of the Supreme Court's Suo Moto Writ Petition No. 03 of 2020, as the limitation had expired before 15.03.2020. The delay was deemed uncondonable, leading to the rejection of the condonation applications and the memo of appeal.
The Adjudicating…
The limitation period…