The Allahabad High Court upheld the decision of the Commercial Tax Tribunal as there was explanation related to the sufficient cause for delay of 1365 days. The revision petition has been filed against an order dated July 21, 2022 passed by the Commercial Tax Tribunal wherein delay of 1365 days in filing the appeal has been condoned. Suyash Agarwal, counsel appearing on behalf of the revisionist has relied upon a coordinate Bench judgment of the Court in M/s Anil Enterprises v. Commissioner of Commercial Tax, U.P. Lucknow to buttress his argument that such inordinate delay cannot be condoned on wholly vague and generic grounds.

The coordinate Bench upon examining the facts in that particular case had held that delay of 530 days should not have been allowed by the Tribunal. B.K. Pandey, Additional Chief Standing Counsel appearing on behalf of the State submitted that in the present case, the Tribunal, while specifically dealing with the reasons provided for the inordinate delay and all the judgments of the Supreme Court, has come to a finding that in the present case, reasons provided for the said delay were justified. He relied upon a judgment of the Supreme Court in N. Balakrishnan v. M. Krishnamurthy.

A Single Bench of Justice Shekhar B. Saraf observed that “I am of the view that the delay is explained by the authorities and the appeal is required to be heard by the Tribunal, as so much time has already elapsed. I am also of the view that the hearing of the appeal should be expedited. Accordingly, the Tribunal is directed to hear and decide the appeal within four months from date.”