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TMI Blog2024 (5) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... 52 of 2024 - - - CST, VAT & Sales Tax - Condonation of delay in filing petition - Belated writ petition - by oversight Vakalat was not filed - appellate Tribunal by two separate cryptic orders has allowed the appeals filed by the Commercial Tax Department - HELD THAT:- Although there is a delay in approaching this Court, the substantive right of an assessee cannot be denied, particularly in a per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nan For the Petitioner in both W.Ps. : Mr.Ajmal Khan Senior Counsel for M/S. Ajmal Associates For the Respondents in both W.Ps. : Mr.R.Suresh Kumar Additional Government Pleader COMMON ORDER Mr.R.Suresh Kumar, learned Additional Government Pleader takes notice for the respondents in both the Writ Petitions. 2. With the consent of learned Additional Government Pleader for the respondents, these wri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... years. The petitioner had succeeded in the appeal before the First Appellate Authority. 5. Aggrieved by the same, the Commercial Tax Department had filed the following four appeals before the Appellate Tribunal for the respective assessment years:- S.No. Appeal No Assessment Year 1 MTSA.No.8 of 2016 2007-08 2 MTSA.No.7 of 2016 2008-09 3 MTSA.No.6 of 2016 2009-10 4 MTSA.No.9 of 2016 2010-11 6. It i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he substantive right of an assessee cannot be denied, particularly in a peremptory manner by passing a cryptic order. In my view, the dismissal of the application for restoring the appeal and allowing the appeal of the Commercial Tax Department without any reasonings especially when the order of the Appellate Commissioner is detailed has to be construed as an arbitrary order and therefore, it is l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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