# In the matter of Department of State Tax vs. Siddheshwar Industries Pvt. Ltd. & Anr.

> SC judgment dated 21 Oct 2024. Citation: TCN-2024-SC-00023. The case arises out of an impugned final judgment and order dated 12-07-2024 in CAAT(I) No.…

- **Court:** SC
- **Order date:** 21 Oct 2024
- **Citation:** TCN-2024-SC-00023
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/supreme-court-of-india/department-of-state-tax-vs-siddheshwar-industries-pvt-ltd-anr-0d8ce9e8

## Summary

### Background

The case arises out of an impugned final judgment and order dated 12-07-2024 in CAAT(I) No. 1225/2024 passed by the National Company Law Appellate Tribunal. The appeal was called for hearing on 21-10-2024.

## Facts

The Department of State Tax filed a civil appeal against Siddheshwar Industries Pvt. Ltd. & Anr. The appeal, Diary No(s).38283/2024, arises from a final judgment and order dated 12-07-2024 in CAAT(I) No. 1225/2024 passed by the National Company Law Appellate Tribunal. The appellant also filed applications for exemption from filing a certified copy of the impugned judgment, stay application, and condonation of delay in refiling/curing defects. The court convened on 21-10-2024 to hear the appeal. The court condoned the delay and issued a notice returnable in six weeks.

## Issues and analysis

### Issue 1: Whether the delay in filing …

**Ratio:** The court has the discretion to condone

…

**Reasoning:** The court condoned the delay without

…

**Interpretation:** The court interpreted its power to condone delay liberally, allowing the appeal

…

**Application:** The court applied its discretion to condone the delay, allowing the appeal to

…

## Parties

- **Judges:** THE CHIEF J…; J.B. PARD…; +1 more
- **Appellants:** Department of…
- **Respondents:** SIDDHESHWAR…

## Timeline

- **2024-07-12 — Impugned Ord…**: Date of the final judgment and order in CAAT(I) No. 1225/2024 passed by the National…
- **2024-10-21 — Appeal He…**: The appeal was called on for hearing;…

---

This is a preview. The full structured summary, issues, precedents and source judgment are available on CaseEase - Legal Intelligence Simplified: https://caseease.in/cases/ibc/supreme-court-of-india/department-of-state-tax-vs-siddheshwar-industries-pvt-ltd-anr-0d8ce9e8