State Taxes & Excise Department ... vs Ur Sinter Pvt Ltd
- CitationInterlocutory Application No.1829/2023
Ratio decidendi
The rule this decision rests on
The delay in re-filing a memo of appeal, occasioned by defects intimated to the appellant's registry contact and email rather than to its counsel, is condoned where the appellant shows sufficient reasons for the delay in the interlocutory application, and the matter is then listed for admission as a fresh case.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
State Taxes & Excise Department Himachal Pradesh .... Appellant
Vs.
UR Sinter Pvt. Ltd. .... Respondent
Appearance: Hatneimsoi and Shivam Prashar, Advocates for the Appellant.
8th May, 2023
This is an application to extend the time granted for curing the defects.
2. The facts of the case are that the Appellant filed the Memo of Appeal on 14.03.2023 and the Office after scrutiny of the Memo of Appeal on 24.03.2023, intimated the defects to the Appellant on the same day and returned the Memo of Appeal to the Appellant on 05.04.2023. The Appellant re-filed the Memo of Appeal on 25.04.2023. It is stated in the Interlocutory Application (IA) that when the Appellant visited the Registry, it was informed that the defects were informed by the Registry on phone number 9218999999 and on email id aj@abhimanyujhamba.com. However, the defects were not received by the Counsel. Hence, there is delay of 25 days in re-filing the Memo of Appeal, so the same may be condoned.
3. Heard learned Counsel appearing for the Appellant and perused the averments made in the IA as well as Office report.
4. Considering the submissions made on behalf of the Appellant and for the reasons mentioned in the IA, which are sufficient, the delay in re- filing the Memo of Appeal is hereby condoned.
5. As prayed, list the case before the Hon'ble Bench under the heading 'for admission (fresh case)'.
6. With the aforesaid order, this IA stands disposed of.
(Peeush Pandey) Registrar
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