M/S Gennex Laboratories Ltd. vs Commercial Tax Officer
- Neutral2017 INSC 599
Ratio decidendi
The rule this decision rests on
A party that has failed to pursue a statutory remedy available before a lower adjudicatory tribunal before seeking review or appeal in a higher court may be given an opportunity to exercise that remedy belatedly where justice and equity require, and the Supreme Court may set aside an order by the High Court and remit the matter to the tribunal for consideration on the merits, directing the tribunal to entertain a belated statutory appeal as if filed in time. When an appeal or matter before an appellate tribunal is set aside and restored, the tribunal shall, if there are multiple proceedings arising from the same dispute and remedy, consolidate them and hear them together rather than serially.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
NON-REPORTABLE
IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO. 8765 OF 2017 [@ SPECIAL LEAVE PETITION (C) NO. 19430 OF 2015 ]
M/S GENNEX LABORATORIES LTD. Appellant(s)
VERSUS
THE COMMERCIAL TAX OFFICER, HYDERABAD & ANR. Respondent(s)
WITH
CIVIL APPEAL NO. 8766 OF 2017 [@ SPECIAL LEAVE PETITION (C) NO. 16651 OF 2015 ]
J U D G M E N T
KURIAN, J.
CIVIL APPEAL NO. 8765 OF 2017 [@ SPECIAL LEAVE PETITION (C) NO. 19430 OF 2015
1. Leave granted.
2. This is a case where the appellant is aggrieved
by the order dated 12.09.2014 passed by the High
Court in Writ Petition No. 1684 of 2014.
3. In the nature of the order we propose to pass in Signature Not Verified this case, we have to necessarily refrain ourselves Digitally signed by JAYANT KUMAR ARORA Date: 2017.08.05 12:46:59 IST Reason: from any discussion on merits. Suffice only to note
that, among other things, the High Court has noted
the fact that the appellant had not availed the 2
statutory remedy open to them before the Sales Tax
Tribunal.
4. In the nature of the dispute, we are of the view
that it will be just and equitable to grant that
opportunity to the appellant, having heard the
learned counsel appearing for the State as well.
5. Accordingly, the appeal is partly allowed. The
impugned Judgment of the High Court is set aside.
The appellant is granted a period of 30 days to
challenge the orders by filing a statutory appeal
before the Tribunal. In the event of such an appeal
being filed, the same shall be entertained by the
Tribunal as having been filed in time.
6. We make it clear that we have not considered the
matter on merits and it will be open to both sides to
raise all available contentions before the Tribunal.
CIVIL APPEAL NO. 8766 OF 2017 [@ SPECIAL LEAVE PETITION (C) NO. 16651 OF 2015]
1. Leave granted.
2. In view of the Judgment passed in Civil Appeal
No. 8765 of 2017 above, the order passed by the Sales
Tax Tribunal is set aside. The appeal is restored to 3
the file of Sales Tax Tribunal and the same shall be
heard by the Tribunal by consolidating with the
appeal that is permitted to be filed by the Judgment
passed in Civil Appeal No. 8765 of 2017 above.
3. In view of the above, the appeal is disposed of.
.......................J. [ KURIAN JOSEPH ]
.......................J. [ R. BANUMATHI ]
New Delhi;
July 10, 2017.
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