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TMI Blog2019 (1) TMI 773X X X X Extracts X X X X X X X X Extracts X X X X ..... (T-TAR) - - - Dated:- 11-12-2018 - MR. R DEVDAS J. Petitioner (By Sri Ashok A. Deshpande, Advocate. ) Respondents (By Sri Anoop Deshpande, Advocate, For R.1; Sri S.N. Rajendra, Advocate, For R.2 And R.3. ) ORDER R.DEVDAS, J. , (ORAL) The petitioner is before this Court being aggrieved of the order at Annexure-L, passed by the Commissioner, Central Tax (Appeals) , Belagavi. 2. Learned counsel for the petitioner submits that the main ground on which the impugned order is sought to be assailed is that, the appeal filed by the petitioner has been dismissed on the ground of delay and latches. Learned counsel for the petitioner submits that in fact the delay could not have been attributed to the petitioner. To sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n excess of the jurisdiction or by over-stepping or crossing the limit of jurisdiction or that there is failure of justice, or it has resulted in gross injustice, it would be a case falling under the exceptional category for exercising the power under Article 226 of the Constitution and to interfere with the order of the original authority or the appellate authority, as the case may be. In order to find out as to whether the case is fit for exercising of the power under Article 226 of the Constitution, we may record that as per the decision of the Delhi High Court, Rule 5, on the basis of which the original authority has passed the order for levying of tax is held to be ultra vires to Sec.67 of the Act. Further, the matter may fall in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urpose for the existence of the institution of Courts. It is common knowledge that this Court has been making a justifiably liberal approach in matters instituted in this Court. But the message does not appear to have percolated down to all the other Courts in the hierarchy. And such a liberal approach is adopted on principle as it is realized that: - 1. Ordinarily a litigant does not stand to benefit by lodging an appeal late. 2. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this when delay is condoned the highest that can happen is that a cause would be decided on merits after hearing the par ties. 3. Every day s delay mus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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