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2024 (4) TMI 290 - ALLAHABAD HIGH COURTDoctrine of comity - Condonation of delay in filing an Appeal - Violation of principles of natural justice - failure to appreciate the judgements of the Supreme Court, properly, for condoning the delay - HELD THAT:- Upon a perusal of the impugned order, it appears that the appellate authority has not properly appreciated the judgements of the Supreme Court for condoning the delay. Furthermore, having held that the matter was time barred, the appellate authority has proceeded to decide the matter on merits, which also unfortunately is without any basis in law as the appellate authority has not taken into consideration the judgement of the Bombay High Court in Vodafone Idea Limited v. Commissioner of CGST and Central Excise, Mumbai [2022 (7) TMI 645 - BOMBAY HIGH COURT] and the judgment of Delhi High Court in Vodafone Idea Limited v. Union of India and Others [2023 (10) TMI 934 - DELHI HIGH COURT]. It is to be noted that the judgement of the Bombay High Court was not taken up in appeal before the Supreme Court and the Central Board of Indirect Taxes and Customs decided not to file SLP against the order passed by the Bombay High Court - the decision of the Bombay High Court holds the field and since the issue is that under the Central Legislation, following the doctrine of comity, the judgement of the Bombay High Court would apply in the State of Uttar Pradesh too. The impugned orders is quashed and set aside with a direction upon the appellate authority to decide the issue afresh in light of the observations made hereinabove - Petition disposed off.
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