TaxTMI 
TaxTMI 
2021 (1) TMI 1169
X X X X Extracts X X X X
X X X X Extracts X X X X
....For the Respondent(s) : None. ORDER The Special Leave Petition has been filed with delay of 427 days with an explanation given in the application for condonation of delay as under: "2. The Petitioner submit that the impugned order was passed on 18.03.2019. That thereafter, an opinion was sought from the Office of the Government Pleader, Gujarat High Court, Ahmedabad which consumed time therea....
X X X X Extracts X X X X
X X X X Extracts X X X X
....scouraged State Governments and public authorities in adopting an approach that they can walk in to the Supreme Court as and when they please ignoring the period of limitation prescribed by the Statutes as if the Limitation statute does not apply to them. In this behalf, suffice to refer to our judgment in the State of Madhya Pradesh & Ors. v. Bheru Lal [SLP [C] Diary No.9217/2020 decided on 15.10....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he ground that nothing could be done because the highest Court had dismissed the appeal. The objective is to complete a mere formality and save the skin of the officers who may be in default in following the due process or may have done it deliberately. We have deprecated such practice and process and we do so again. We refuse to grant such certificates and if the Government suffers losses, it is ....