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BALAJI SHIPPING vs. UNION OF INDIA KISHANGARH & OTHERS
(Rajasthan High Court)

Hon'ble Judges:

AVNEESH JHINGAN
ASHUTOSH KUMAR
Pet. Counsel
Ravi Gupta
Res. Counsel
Sandeep Taneja
Kinjal Surana

Petitioner / Applicant

BALAJI SHIPPING
Respondent UNION OF INDIA KISHANGARH & OTHERS
Court Rajasthan High Court
State

Rajasthan

Date Jul 11, 2024
Order No.

D. B. Civil Writ Petition No. 9010, 9071/2024

Citation

2024(7) TAXREPLY 11326
Original Order
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ORDER

Order AVNEESH JHINGAN, J (ORAL):- 1. These two petitions are being disposed of by this common order as the facts and issues involved are similar. For convenience, the facts are being taken from D.B. Civil Writ Petition No.9071/2024. 2. This petition is filed aggrieved of order dated 21.02.2024 dismissing the appeal of the petitioner as time barred. 3. The brief facts are that a demand against the petitioner was created vide order dated 24.08.2023. As per the petitioner, the appeal was preferred online on 22.11.2023. The Appellate Authority recorded a finding that the appeal was filed on 29.11.2023 and dismissed the appeal as time barred. 4. Learned counsel for the petitioner submits that the appeal was filed within limitation. Alternatively, the Appellate Authority had power to condone the delay up to thirty days. No opportunity was granted to the petitioner for seeking condonation of delay, if any. 5. Learned counsel for the respondent defends the impugned o....

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