TaxTMI 
TaxTMI 
2026 (11) TMI 53
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....9;BLE VIKAS BUDHWAR, J. 1. Heard Sri. Yash Garg, learned counsel for the writ petitioner as well as Sri. Shashikant Mishra, learned Standing Counsel for the State. 2. A joint statement has been made by the learned counsel for the parties that they do not propose to file any affidavit. The petition be decided on the basis of the documents available on record. 3. The case of the writ petiti....
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....ed totaling to Rs. 14,685,224/-. In the show cause notice, time till 24.10.2025 and further 30.10.2025 was stipulated to submit reply. A reminder is stated to have been issued on 06.11.2025 fixing 11.11.2025 by which, the reply was to be submitted by 15.11.2025 and the personal hearing was to be conducted and on 18.11.2025, the reminder notice came to be issued. The writ petitioner tendered his re....
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....petitioner submits that he is confining his relief with regard to the appellate order at this juncture in this regard. However, liberty be accorded to question the main order as and when the same occasions. 8. Submission of the learned counsel for the petitioner is that though in the delay condonation application, several grounds were taken for condonation of the delay, however, the same has no....
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....ed. 10. I have heard the submissions so made across the bar and perused the record carefully. 11. Plainly and simply, the entire controversy boils down to the fact whether the appellate authority was justified in rejecting the delay condonation application accompanied with the appeal by a cyclostyle manner in single liner. In the opinion of the Court, whenever a ground is taken for condonati....