Vimla Construction Co. Lko. Thru. ... vs Union Of India Thru. Secy. ...
2022 Latest Caselaw 22089 ALL

HIGH COURT OF JUDICATURE AT ALLAHABAD, LUCKNOW BENCH
 
 

?Court No. - 2
 

 
Case :- WRIT TAX No. - 184 of 2022
 

 
Petitioner :- Vimla Construction Co. Lko. Thru. Prop. Mr. Sanjay Nath Mishra
 
Respondent :- Union Of India Thru. Secy. Ministry Of Finance , New Delhi And Others
 
Counsel for Petitioner :- Vaibhav Srivastava
 
Counsel for Respondent :- A.S.G.I.,C.S.C.
 

 
Hon'ble Devendra Kumar Upadhyaya,J.

Hon'ble Saurabh Lavania,J.

Heard learned counsel for the petitioner and learned State Counsel.

Though in this writ petition, an order of cancellation of registration passed by the Assistant Commissioner, Lucknow Sector-20 has been challenged, however, the petitioner confines his prayer for issuing direction to the appellate authority to entertain his appeal along with application for condonation of delay, if any.

It has been stated by learned counsel for the petitioner that in fact the limitation for filing an appeal has to be construed taking into account the judgment of Hon'ble Supreme Court, dated 10.01.2022, passed in Suo Moto Writ Petition (Civil) No. 3 of 2020, however, e-Portal for accepting the appeals is not accepting the petitioner's appeal.

In the aforesaid view of the matter, we dispose of this writ petition with the direction to the appellate authority to permit the petitioner to file an appeal along with application for condonation of delay off-line.

In case any such an appeal along with application for condonation of delay is preferred and the petitioner relies upon the aforesaid judgment, dated 10.01.2020, passed in Suo Moto Writ Petition(Civil) No. 3 of 2020, the same shall be considered by the appellate authority who shall pass appropriate order on the application seeking condonation of delay and thereafter entertain the appeal in accordance with law.

We have been informed that the petitioner, in fact, uploaded the appeal on the wed-site of the appellate authority and such appeal has been annexed at page 19 to 39.

Accordingly, the appellant is permitted to submit the same appeal to the appellate authority off-line and once any such appeal is submitted, the same shall be considered and decided in the light of the observations made herein above.

Order Date :- 20.12.2022

Sanjay