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MULTI TRADING AGENCIES & OTHERS vs. UNION TERRITORY OF JAMMU & KASHMIR & OTHERS
(Jammu and Kashmir High Court)

Hon'ble Judges:

SANJEEV KUMAR
RAJESH SEKHRI
Pet. Counsel
B. Tanveer Majid Jehangir
Mudasir Bin Hassan
Syed Musaib
Res. Counsel
D. C. Raina
Syed Musaib
N. A. Dendroo

Petitioner / Applicant

MULTI TRADING AGENCIES & OTHERS
Respondent UNION TERRITORY OF JAMMU & KASHMIR & OTHERS
Court Jammu and Kashmir High Court
State

Jammu and Kashmir

Date Oct 17, 2024
Order No.

WP(C) No. 1898/2024 c/w WP(C) No. 1825/2024, WP(C) No. 1562/2024 WP(C) No. 1443/2024, WP(C) No. 1566/2024 WP(C) No. 2628/2023 & WP(C) No. 639/2024

Citation

2024(10) TAXREPLY 11268
Original Order
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ORDER

JUDGMENT SANJEEV KUMAR ‘J’ 1. The issues in these petitions i.e.: (i) Whether the Appellate Authority under Sub-section (4) of Section 107 of the Act of 2017 is competent to condone the delay in filing an appeal against a decision or order passed under the Act by an adjudicating authority beyond a period of one months after the expiry of three months’ period prescribed for filing appeal under Sub-section (1) of Section 107 of the Act of 2017? and (ii) even if the appellate authority does not have power to condone the delay beyond the period of thirty days as prescribed under Sub-section (4) of Section 107 of the Act of 2017, this Court, in the exercise of its extraordinary jurisdiction vested under Article 226 of the Constitution of India, can direct such condonation of delay, if it is satisfied that a case of exceptional nature is made out for such condonation of delay or that the interest of justice would warrant condoning the delay. have alre....

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