2024 (1) TMI 767

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....days in filing the appeals against the order dated 19.07.2018 passed by the Haryana Tax Tribunal (for short 'the Tribunal'). 2. In the application for condonation of delay, it has been averred that the order was received on 10.08.2018 and the limitation was till 10.11.2018. The decision was taken on 21.11.2018 by the Legal Affairs Committee to file the appeal after the limitation had expired and the necessary permission was given by the Legal Remembrancer, Haryana dated 20.12.2018 which was received in the office of Excise & Taxation Commissioner, Haryana on 24.12.2018. The draft appeal was apparently prepared on 14.01.2019. It has further been averred that thereafter the officers of the department were busy with the commitments and activi....

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....pon the judgment of the Apex Court passed in Oriental Aroma Chemical Industries Ltd. Vs. Gujarat Industrial Development Corporation and another, (2010) 5 SCC 459, R.B. Ramlingam Vs. R.B. Bhavaneshwari, 2009 (1) RCR (Civil) 892, apart from large number of judgments which had been relied upon by the counsel for the State including the judgment passed in State of Nagaland Vs. Lipok AO and others, AIR 2005 SC 2191. Accordingly, it was held that the plea of the appellant-State would not satisfy the test of sufficient cause, keeping in view the totality of facts and circumstances. 5. The said order was further upheld by the Apex Court in SLP(C) No. 24150 of 2019 while leaving the question of law open vide order dated 09.01.2023, which reads as u....