Tvl.PGN Traders Vs Assistant Commissioner (ST)(FAC) (Madras High Court)
Madras High Court condoned the delay in filing of an appeal before concerned authority as delay occurred in searching relevant documents to disprove the allegation of business transaction undertaken with a non-existent entity.
Facts- It is alleged by the respondent that the petitioner was engaged in business transaction with a non-existing entity, viz., M/s.R.R.Traders. However, since the petitioner was in the search of the relevant documents to establish his case to prove the existence of the entity, he was not in a position to file an appeal within the period of limitation. Hence, though he had sought for larger relief in this petition, he had restricted his relief to the extent to request this Court to condone the delay in filing the appeal before the concerned Authority and contest the matter on merits by producing all the relevant documents to substantiate his case.
Conclusion- Held that the petitioner has restricted his relief and requested this Court to condone the delay in filing the appeal before the concerned Authority on the basis that they had found some of the new documents, which will substantiate their case before the concerned Authority. In such case, this Court is of the view that the justice has to be rendered to the petitioner by providing an opportunity to present his case before the concerned Authority and hence, this Court is inclined to consider the submissions made by the petitioner, subject to the terms as contended by the respondent.
