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Case Law Details

Case Name : Shree Jagannath Traders Vs Commissioner of State Tax Odisha (Orissa High Court)
Appeal Number : W.P.(C) No. 15058 of 2021
Date of Judgement/Order : 07/06/2021
Related Assessment Year :
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Shree Jagannath Traders Vs Commissioner of State Tax Odisha (Orissa High Court)

Mr. Narasingh, learned counsel for the Petitioner, points out that while the appeal was accompanied by the downloaded printed copy of the order appealed against at the time of filling of the appeal, it was not accompanied by the certified copy thereof at that stage since the Lawyer who had filed the appeal was in self quarantine as he had come into contact with a client who had tested positive for Covid-19.

The difficulties generally faced by lawyers and litigants in applying for and obtaining certified copies of orders is generally known. Acknowledging this reality, the explanation offered for the delay in furnishing such certified copy ought to have been accepted by the Appellate Authority and the delay in that regard ought to have been condoned. Also the wording of Section 107 (4) is such that the authority is not precluded from condoning a delay of a longer period.

Considering that the explanation offered by the petitioner is a plausible and not an unreasonable one, especially in these Covid times, and further considering that a downloaded copy thereof was in fact submitted along with the appeal which was otherwise filed within time, this Court is of the view that the mere delay in enclosing a certified copy of order appealed against along with the appeal should not come in the way of the Petitioner’s appeal for being considered on merits by the Appellate Authority. This is a case of substantial compliance and the interests of justice ought not to be constrained by a hyper technical view of the requirement that a certified copy of the order appealed against should be submitted within one week of the filing of the appeal. To repeat, in these Covid times when there is a restricted functioning of Courts and Tribunals in general, a more liberal approach is warranted in matters of condonation of delay, which cannot be said to be extraordinary.

FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT

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2 Comments

  1. vswami says:

    To ADD(:
    “……As long as the appeal is accompanied by an ordinary downloaded copy of the order appealed against, VERIFIED AS A TRUE COPY BY# the Advocate for the Appellant, the delay in filing such certified copy,…” The appellate authority had obviously the ‘certified true copy’ on his record, -though filed beyond the prescribed time limit. As such, he, on verification/comparison is supposed to/ could not but only have been convinced what was filed as a verified true copy was no different but identically the same. The rejection of the appeal so made is on the ground of a technical or hyper -technical ground; which by any sane thinking was not right or sustainable even otherwise- that is, regardless of the other reasoning /ground(s) on which the court has reversed the order of rejection – AGREE !😟

  2. vswami says:

    INSTANT
    MUCH ADO about really ‘ nothing’ – materially or substantially or otherwise, to meet the ‘ENDS of JUSTICE’ ?
    The reported court case ILLUSTRATES, yet again, why and how, – going by sheer ‘COMMON SENSE’ as warranted to be applied /adopted ,- waste of, besides everyone else concerned, the court’s time and energy could have, and in turn, the otherwise evitable ‘Procrastination / prolongation’ of Litigation,been saved, in the ‘NATIONAL/ Societal interest’ ?!?
    Common Sense, WHY uncommonly used / applied; despite for no fault of the one seeking to prompt / evoke ? >
    May be,- if search for ’ an image of one or more people and text’ that says, – “Common sense is not a gift, it’s a punishment. Because you have to deal with everyone who doesn’t have it.
    <fb/david avocado wolfe'

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