2024 (12) TMI 585

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..... r the appeal on merits and accordingly, 21 days delay in filing of the appeal is condoned while exercising powers under Article 226 of the Constitution of India. The Appellate Authority is directed to rehear the appeal and decide the same on merits. Petition allowed. - HON BLE MR. JUSTICE SANJEEV PRAKASH SHARMA AND HON BLE MR. JUSTICE SANJAY VASHISTH Present: For the Petitioner: Mr. Vishal Sharm .....

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..... bmissions made in our judgment dated 24.10.2024 (supra), wherein, we held as under:- 3. The provisions of the said Act, 2017 are for the purpose of providing relief to the businessman in an appropriate matter where the demand may have been raised wrongfully or illegally by preferring an appeal. If on account of delay which may occur due to several reasons, relating to business affairs, the busines .....

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..... by filing of a writ petition before this Court for condonation of delay. 5. Now considering the aforesaid issue which is purely legal, we find that no reply from the respondents is required to be filed and we condoned the delay also as the petitioner(s) have already submitted the pre-deposit amount for hearing of the appeal. 5. Keeping in view thereto, we are satisfied that the writ petition shoul .....

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