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TMI Blog2016 (1) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... kh For the Respondent : Mr Vinayak Patkar, Mr Ishaan Patkar & Ms Manjiri Parasnis ORDER P.C. The Petitioner is the Commissioner of Sales TaxUnion Territory of Daman and Diu. 2. The Writ Petitions under Article 226 of the Constitution of India are filed seeking to quash the order dated 21st August, 2014 passed in Miscellaneous Application Nos. 2 of 2013, 4 of 2013, 5 of 2013 and 6 of 2013 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ver, the Government Advocate was unwell and the Reference Applications could not be drafted and filed until 31st July, 2013. Thereafter, the draft underwent some changes and finally it was approved by the Commissioner at Daman. It is in these circumstances the applications for condonation of delay were filed. On that, the Tribunal found that the delay of 448 days is not explained properly and henc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whether the deficiencies and difficulties in the application seeking condonation of delay can be removed and by making a fresh application. However, no instructions were given to Mr. Jetly to that effect though the matter was adjourned repeatedly. 8. The Tribunal, in the impugned order found that the delay is of 448 days. A liberal approach will not enable it to condone such a erroneous delay. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsiderable degree of procedural redtape in the process. The Supreme Court held that the Government Departments are under a special obligation to ensure that they perform their duties with diligence and commitment. The most important observation is that condonation of delay is an exception and should not be used as anticipated benefit for Government Departments. The Hon'ble Supreme Court held t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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