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2023 (12) TMI 366 - SCH - VAT and Sales TaxMaintainability of revision petition - application seeking condonation of delay of 136 days in filing the Revision Petition before the High Court was not filed along with the Revision Petition but subsequently - HELD THAT - No doubt the application seeking condonation of delay has to be filed along with the Revision Petition. But if the same had not been filed by the learned advocate appearing for the appellant, the appellant cannot be prejudiced on account of the failure of the advocate in not filing it along with the memorandum of Revision Petition. Therefore, the Revision Petition not being heard on merits, on that short ground alone, the impugned order is set aside - Appeal allowed.
Issues involved: Delay in filing Revision Petition before the High Court, Condonation of delay, Prejudice to the appellant due to advocate's failure.
Delay in filing Revision Petition before the High Court: The Supreme Court condoned the delay of 136 days in filing the Revision Petition before the High Court. The Court noted that the application seeking condonation of delay was not filed along with the Revision Petition but subsequently. The Court emphasized that the appellant should not be prejudiced due to the advocate's failure in filing the application along with the Revision Petition. As the Revision Petition was not heard on merits solely due to this reason, the impugned order was set aside. Condonation of delay: The Court allowed the application seeking condonation of delay, which was filed after the Revision Petition was dismissed. The learned senior counsel requested that the application be taken on record and considered on its own merits. The Court directed the High Court to take on record the application seeking condonation of delay and consider it independently. Prejudice to the appellant due to advocate's failure: The Supreme Court highlighted that the appellant cannot be prejudiced by the advocate's failure to file the application seeking condonation of delay along with the Revision Petition. The Court's decision to set aside the impugned order was based on the principle that the appellant should not suffer due to the advocate's lapse. The appeal was allowed and disposed of accordingly, with pending applications being disposed of as well.
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