Inordinate delay in appeal filing cannot be condoned on wholly vague & generic grounds

By CA Sandeep Kanoi Goods and Services Tax Judiciary February 1, 2024

Case Name: Anil Enterprises Vs Commissioner of Commercial Tax Up (Allahabad High Court)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: All High Courts, Allahabad High Court

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Anil Enterprises Vs Commissioner of Commercial Tax (Allahabad High Court) Introduction: The Allahabad High Court, in the case of Anil Enterprises vs Commissioner of Commercial Tax UP, delivered a judgment on the delay condonation plea filed by the revenue against the order of the Commercial Tax Tribunal. The court critically examined the grounds for delay and the applicability of the Supreme Court’s decision in Chief Post Master General & Ors. vs. Living Media India Ltd. & Anr. Detailed Analysis: 1. Background of the Case: The case involves a revision filed against the order of t...

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