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TMI Blog2015 (3) TMI 1217X X X X Extracts X X X X X X X X Extracts X X X X ..... on of delay filed by the appellant in accordance with the decisions laid down by the Supreme Court - appeal, stay application and delay condonation application restored - matter remanded - petition disposed off. - WP(C).No. 7577 of 2015 - - - Dated:- 19-3-2015 - MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FOR THE APPELLANT : ADVS.SRI.V.DEVANANDA NARASIMHAM SRI.P.H.RIYAS FOR THE RESPONDENT :SENIOR GOVERNMENT PLEADER SMT. SOBHA ANNAMMA EAPPEN JUDGMENT The petitioner in this writ petition was the appellant before the Kerala Value Added Tax Appellate Tribunal, having filed an appeal against the order of the first appellate authority confirming a demand of tax/penalty on him. Inasmuch as there was a delay in filing the appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... calities are pitted against each other, then the cause of substantial justice deserves to be preferred. There are cases where the conduct of a party must also be gone into, and where it is established that the conduct of the litigant party is not such as would indicate that he was negligent or callous in pursuing the matter before the Forum, and further, the delay was not so huge as would cause substantial prejudice or harm to the opposite side, the situation would normally call for a condonation of the delay. The legal principle that informs such decisions is that, as far as possible, in a legal arena, the attempt must always be to enable a consideration on merits rather than to throw out the matter, on technicalities. It would be instruct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entuate there is no real failure of justice. vii) The concept of liberal approach has to encapsule the conception of reasonableness and it cannot be allowed a totally unfettered free play. viii) There is a distinction between inordinate delay and a delay of short duration or few days, for to the former doctrine of prejudice is attracted whereas to the latter it may not be attracted. That apart, the first one warrants strict approach whereas the second calls for a liberal delineation. ix) The conduct, behavior and attitude of a party relating to its inaction or negligence are relevant factors to be taken into consideration. It is so as the fundamental principle is that the courts are required to weigh the scale of balance of j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l discretion, yet a conscious effort for achieving consistence and collegiality of the adjudicatory system should be made as that is the ultimate institutional motto. d) The increasing tendency to perceive delay as a non-serious matter and, hence, lackadaisical propensity can be exhibited in a non-challant manner requires to be curbed, of course, within legal parameters. 3. On a consideration of the said principles as laid down by the Supreme Court, I am of the view that in the instant case, the Appellate Tribunal has not considered the application for condonation of delay filed by the appellant in accordance with the decisions laid down by the Supreme Court. Accordingly, I quash Ext.P11 order and direct the Kerala Value Added Tax/A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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