Court grants relief to Cooperative society, allows appeal despite delay, emphasizes non-precedent decision

The court allowed the writ petition, setting aside the order dismissing the appeal as time-barred for a Cooperative society. The court condoned the delay in filing the appeal, directing the authority to consider the appeal on its merits. While recognizing the success of similar societies in the past, the court emphasized that its decision should not create a precedent. The court granted relief to the petitioner due to unique circumstances, instructing against coercive tax recovery actions and extending the benefit without costs.

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Issues:
Challenge to order passed by second respondent dismissing appeal on grounds of limitation.

Analysis:
The petitioner, a Cooperative society, challenged an order dismissing their appeal as time-barred. The court noted the appeal was indeed filed beyond the prescribed period, and the Commissioner had no authority to condone the delay. However, the petitioner argued that similar societies had received favorable decisions in the past. Despite the jurisdictional limitations, the court decided to consider relief for the petitioner due to the unique circumstances. The court directed the first respondent not to take coercive action for tax recovery and scheduled further proceedings.

The respondents acknowledged that other Cooperative Societies had succeeded in similar appeals in the past. The court, recognizing the potential prejudice to the petitioner, emphasized that its decision should not set a precedent. Consequently, the court allowed the writ petition, set aside the impugned order, condoned the delay in filing the appeal, and instructed the second respondent to consider the appeal on its merits. The court also instructed the second respondent to consider the previous order favoring other societies, extending the benefit to the petitioner without imposing any costs.

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