2026 (1) TMI 108

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....: Mr Akshay A Vakil (5473). For the Petitioner(s) No. 1: Mr Samirkumar I Siddhapuria (12578). For the Respondent(s) No. 1,2: Ms Nimisha Parekh Assistant Government Pleader. ORAL ORDER (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. Rule returnable forthwith. Learned Assistant Government Pleader Ms. Nimisha Parekh waives service of notice of rule on behalf of the respondents. 2. By....

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....,21,98,792/- under Section 107 and the petitioner was required to file the appeal within three months from the date of receipt of the order and the said date was 30.03.2024. However, the petitioner filed the First Appeal on 17.04.2024 with delay of 18 days. The respondent without considering the unintended delay, rejected the appeal on the ground of limitation. Hence, the present writ petition. ....