TaxTMI 
TaxTMI 
2014 (9) TMI 525
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....padyay ORDER (Per : Honourable Mr. Justice M. R. Shah) 1. RULE. On advance copy being served Shri R.J. Oza, learned Counsel waives service of notice of Rule on behalf of the respondent in Special Civil Application No.7817/2014 and Shri Hriday Buch, learned advocate, who is a Panel Advocate, waives service of notice of Rule on behalf of the respondent in Special Civil Application Nos.7818/2014 a....
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....ame to be dismissed for nonprosecution. The petitioner has also prayed to quash and set aside the order dated 30.10.2013 passed vide order No.A/1154911551/ 2013 in respective appeals by which the learned Tribunal dismissed the applications for condonation of delay in preferring the respective appeals, dismissed the respective appeals as well as the stay applications for nonprosecution. 3. We have....
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....ng of the learned Tribunal on 30.10.2013 itself and on 30.10.2013 the learned Tribunal rejected the application for adjournment and simultaneously dismissed the applications for condonation of delay in respective Appeals and consequently dismissed the respective Appeals with the applications for stay for nonprosecution. 4. Having heard learned advocate appearing on behalf of the respective partie....
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....cations for stay are restored, it will meet the ends of justice. It is a cardinal principle of law and as observed by the Hon'ble Supreme Court as well as this Court in catena of decisions, normally the cases should be decided on merits rather than nonsuiting them on the technical ground of delay and/or for nonprosecution, unless it is found that there was a deliberate attempt on the part of the c....