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KRISHIJA OPTICS LIMITED & ANOTHER vs. COMMISSIONER, CGST (DELHI WEST) , & OTHERS
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN

Pet. Counsel

Prem Kandapl

Mansi Khurana

Chetan Kumar Shukla

Res. Counsel

Anushree Narain

Renuka Anand

Petitioner / Applicant	KRISHIJA OPTICS LIMITED & ANOTHER
Respondent	COMMISSIONER, CGST (DELHI WEST) , & OTHERS
Court	Delhi High Court
State	Delhi
Date	May 3, 2024
Order No.	W. P. ( C ) 8520 / 2022
Citation	2024(5) TAXREPLY 9726
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ORDER
ORDER CM APPL. 15939/2024(Exemption) 1. Exemption is allowed, subject to just exceptions. 2. The application stands disposed of. CM APPL. 15938/2024(condonation of delay of 97 days in filing); CM APPL. 15941/2024 (condonation of delay of 38 days in re-filing); REVIEWPET. 98/2024 and CMAPPL. 15940/2024 (Stay). 3. The only ground explaining the delay in filing the review petition as set out in the application seeking condonation of delay in filing (CM No.15938/2024), is that “the Petitioner is a Government Department and a number of procedural formalities are involved in drafting, finalization and signatures of Petitions, including the present case”. 4. We find the said ground plainly insufficient to explain the inordinate delay of 97 days in filing the present review petition. 5. In addition, we find that there is further delay of 38 days in re-filing. The review petitioner has also filed an application (CM No.15941/2024) seeking condon....