2021 (2) TMI 50

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....HUD HON'BLE MS. JUSTICE INDIRA BANERJEE HON'BLE MR. JUSTICE SANJIV KHANNA For the Petitioner : Mr. Sanjay Jain, ASG Mr. Balbir Singh, ASG Mr. Akshay Amritanshu, Adv. Ms. Swati Ghildyal, Adv Mr. Anirudh Bakhru Adv Mr. Shyam Gopal, Adv. Mr. B.V. Balram Das, Adv. Mr. B. Krishna Prasad, AOR For the Respondent : Ms. Shruti Agarwal, AOR UPON hearing the counsel the Court made the following ....

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....arly in the facts of the present case, be heard to contend that they were under a mis-apprehension that the appeals would lie before the High Court. The nature of the controversy involved in the appeals leaves no manner of doubt, that the appeals were maintainable before this Court and this Court alone. Hence, we are not inclined to condone such a gross delay on the part of the Revenue in accessin....