2026 (7) TMI 1263

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....r(s) Through: Mr. Vikas Malik, Advocate & Mr. Syed Gowhar Manzoor, Advocate. For the Respondent(s) Through: Ms. Maha Majeed, Assisting Counsel vice Mr. Mohsin Qadri, Sr. AAG. ORDER (ORAL) 1. This petition by the Kabadi Shop, filed under Article 226 of the Constitution of India, seeks to set aside an order dated 24th June, 2025 passed by the Appellate Authority (Appeals-II), State Taxes De....

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....ner submitted that the instant case is fully covered by the aforesaid judgment, except that in the instant case there is a delay of two days. 4. Having heard learned counsel for the parties and regard being had to the judgment rendered by the Division Bench of this Court in "New Kabady Shop" (supra), we are of the considered view that, in the larger interest of justice, the petitioner deserves ....

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....y the petitioner. 6. Although the reasons pointed out do not come within the purview of the term 'exceptional circumstances', yet the same are considered in light of the fact that the delay is only of two days. We are, therefore, inclined to exercise our extraordinary jurisdiction to condone the delay of two days and allow the matter to be determined by the Appellate Authority on merits. 7. ....