9911796707
TMI Blog2024 (1) TMI 1216X X X X Extracts X X X X X X X X Extracts X X X X ..... : Mr. K.M. Nataraj, A.S.G. Mr. Mukesh Kumar Maroria, AOR Ms. Nisha Bagchi, Adv. Ms. Preeti Rani, Adv. Mr. Merusagar Samantaray, Adv. Mr. Annirudh Sharma Ii, Adv. Mr. T.s. Sabarish, Adv For the Respondent : Mr. Sujit Ghosh, Adv. Ms. Mannat Waraich, AOR Mr. A. Tiwari, Adv ORDER Leave granted. 2. The limited issue which arises in these appeals is with regard to the grievance of the appellant-De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hs. 5. It is stated at the Bar that the main appeals are still pending consideration in the High Court. 6. Learned counsel for the appellant submitted that the High Court could not have considered the merits of the case(s) at the admission stage, even with regard to the raising of substantial questions of law inasmuch as ultimately on hearing the parties, the Court could have assigned reasons as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s considered the case(s) of the parties on merits and has declined to raise the substantial questions of law on the aspect of extended period of limitation as well as on penalty and there is no merit in these appeals. 8. At the outset we find that while the High Court has framed certain substantial questions of law as raised by the appellant herein and the matter(s) is pending consideration on me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No prejudice would have been caused to any of the parties if the substantial questions of law, as raised by the appellant, had been considered and answered by the High Court on merits at the time of final adjudication of the appeals. Sometimes substantial questions of law may have a bearing on each other and if a particular substantial question of law is not permitted to be raised at the stage of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s now requested to hear the parties by raising the substantial questions of law on the issue of extended period of limitation as well as on the issue of imposition of penalty. The High Court shall now consider the aforesaid aspect of the matter(s) on its own merits and dispose of the appeals filed by the appellant herein in accordance with law. 11. The appeals are disposed of in the aforesaid ter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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