2026 (6) TMI 1415

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....VEDI Appearance: For the Applicant(s) No. 1: Mr. Jay Trivedi, Assistant Government Pleader. For the Respondent(s) No. 1: Uchit N Sheth (7336). ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned Assistant Government Pleader Mr. Jay Trivedi for the applicant and learned advocate Mr. Uchit Sheth for the respondent. 2. This application is to condone the de....

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.... opportunity to the applicant to make out a case for admission from the issues arising out of order of the Tribunal. 4. On the other hand, learned advocate Mr. Uchit Sheth submitted that there is no sufficient cause canvassed by the applicant to condone the delay. It was submitted that from the year 2023-2024, the applicant has only referred to the movement of the file for taking approval to fi....

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....." 6. Referring to the above decisions, it was submitted that the Hon'ble Supreme Court has held that delay should not be condoned in casual manner. It was submitted that the Hon'ble Supreme Court has also observed that the leeway which was given to the Government on account of innate inefficiencies was the result of certain orders passed by the Supreme Court which came at a time when technolog....

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....ticides, herbicides and weedicides of the assessee. On a query raised by this Court, it was jointly submitted by both the learned advocates that the issue involved in the appeal is yet to be decided by the Court if any substantial question arises from the order of the Tribunal. 9. Considering the above facts in view of the decision of the Hon'ble Apex Court, as relied upon by the applicant in c....