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Case Law Details

Case Name : Mirza G. (Proprietor) Vs Commercial Tax Officer (Kerala High Court)
Appeal Number : WP(C) No. 5875 of 2024
Date of Judgement/Order : 15/02/2024
Related Assessment Year :

Mirza G. (Proprietor) Vs Commercial Tax Officer (Kerala High Court)

Introduction: In a notable judgment, the Kerala High Court addressed the consequences of significant delays in the legal process, specifically in the context of filing appeals related to Value Added Tax (VAT). The court dismissed a writ petition that sought expedited consideration of a second appeal, which was submitted to the VAT Appellate Tribunal more than a thousand days past the deadline. This decision underscores the judiciary’s emphasis on adhering to procedural timelines in the interest of justice and efficient legal administration.

Detailed Analysis: The petitioner, Mirza G., proprietor of a business, approached the Kerala High Court seeking a mandamus to direct the VAT Appellate Tribunal to promptly decide on his second appeal and an associated stay petition. Both the appeal and the stay petition were crucial for the petitioner, who sought relief against a previous decision affecting his business operations.

However, a significant hurdle emerged as the court noted the appeal was filed with a delay exceeding a thousand days. This extensive delay raised questions about the petitioner’s diligence and the reasons for not adhering to the prescribed timelines for filing appeals.

The court’s decision to dismiss the writ petition was grounded in several considerations:

  • Procedural Timeliness: The judiciary operates on principles that ensure fairness and efficiency, which include strict adherence to procedural timelines. Delays, especially those as lengthy as a thousand days, undermine these principles and can prejudice the rights of other parties.
  • Legal Precedent: Previous judgments have consistently upheld the importance of filing appeals within the time limits prescribed by law, allowing for reasonable extensions only under exceptional circumstances.
  • Judicial Discretion: While the courts have the discretion to condone delays in filing appeals, this discretion is exercised judiciously, taking into account the reasons for the delay and its impact on the justice delivery system.

Conclusion: The Kerala High Court’s decision in the case of Mirza G. vs Commercial Tax Officer reflects the judiciary’s firm stance on maintaining procedural discipline in legal proceedings. By dismissing the writ petition due to the substantial delay in filing the second appeal, the court has reiterated the necessity for litigants to observe prescribed deadlines. This judgment serves as a cautionary tale for parties involved in legal disputes, emphasizing that delays in pursuing legal remedies can have serious repercussions, including the dismissal of their petitions. The ruling highlights the balance the courts seek to maintain between ensuring justice and upholding the integrity of the legal process.


The present writ petition has been filed seeking the following reliefs;

(i) to issue a writ in the nature of mandamus or any other appropriate writ or order directing the 3rd respondent to dispose of Exhibit P3 2nd appeal expeditiously within a time fixed by this Hon’ble Court;

(ii) to issue a writ in the nature of mandamus or any other appropriate writ or order directing the 3rd respondent to dispose of Exhibit P5 stay petition expeditiously within a time limit fixed by this Hon’ble Court;

(iii) to pass such other orders as this Hon’ble Court may deem justified in the facts and circumstances of he case;


(iv) to award the cost of this proceedings to the petitioner.

2. Admittedly, the 2nd appeal before the 3rd respondent has been filed with delay of more than thousand days. In view of the huge delay in filing the 2nd appeal, this Court does not deem it appropriate to grant any of the reliefs sought for in the writ petition. Hence the present writ petition is hereby dismissed.

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April 2024