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

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 the Commercial Tax Tribunal, Agra Bench, rejecting the objection filed by Anil Enterprises to the application by the revenue seeking condonation of a significant delay of 530 days in filing the appeal.

2. Question of Law: The central question posed before the High Court was whether the Tribunal was legally justified in condoning the delay, considering the precedent set by the Supreme Court in Chief Post Master General & Ors. vs. Living Media India Ltd. & Anr.

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