2023 (8) TMI 227

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....with Mr Akshat Singh, Standing Counsel. For the Respondent Through: Mr Rishabh Sancheti and Ms Padmpriya, Advs. RAJIV SHAKDHER, J. (ORAL): CM No. 36757/2023 [Application filed on behalf of the appellant seeking condonation of delay of 300 days in re-filing the appeal] 1. This is an application moved on behalf of the appellant/revenue, seeking condonation of delay in re-filing the appeal. 1.1 ....

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....2, concerning several other assesses (including the respondent/assessee). 6.1 Therefore, Mr Sancheti says that he would have no objection if the impugned order passed by the Tribunal is set aside, in terms of paragraph 253.E.2 of the aforesaid judgment. 6.2 For the sake of convenience, the said portion of the aforesaid judgment is extracted hereafter : "E.2 It is held that though GS1 India is ....