The Commissioner Value Added Tax vs. Maa Jagdamba Traders

S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS

SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 23715/2020

(Arising out of impugned final judgment and order dated 05-08-2019 in WP(C) No. 3245/2019 passed by the High Court Of Delhi At New Delhi)

THE COMMISSIONER OF VAT Petitioner(s)

VERSUS

M/S SHEEL CHAND AGROILS (P) LTD. & ANR. Respondent(s)

(FOR ADMISSION and I.R. and IA No.131910/2020-CONDONATION OF DELAY IN FILING and IA No.131912/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT )

Date : 16-07-2021 This petition was called on for hearing today.

CORAM :

HON'BLE MR. JUSTICE SANJAY KISHAN KAUL HON'BLE MR. JUSTICE HEMANT GUPTA

For Petitioner(s)	Mr. Balbir Singh, Ld. ASG<br>Mr. Shyam Gopal, Adv.<br>Ms. Nivedita Nair, Adv.<br>Ms. Vimla Sinha, Adv.<br>Mr. B.V. Balaram Das, AOR
For Respondent(s)<br>rr.1	Mr. Guru Krishna Kumar, Sr. Adv.<br>Mr. Puneet Agrawal, Adv.<br>Ms. Hemlata Rawat, Adv.<br>Mr. Aayushmaan Vatsyayana, Adv.<br>Mr. Yuvraj Singh, Adv.<br>Mr. Chetan Kumar Shukla, Adv.<br>Mr. Santosh Kumar, AOR

UPON hearing the counsel the Court made the following O R D E R

IA No.131910/2020-CONDONATION OF DELAY IN FILING

Once again the petitioner is under a misconception that a Government authority has a licence to walk in to the Supreme Court when they so

choose merely on the pretext of there being other matters pending and the relied upon order being stayed. We do not appreciate why law of limitation is not followed and if the Government authorities are so incompetent even in these days of computerization, they should seek recourse to relaxation of law of limitation from the legislative wing on account of grave incompetence.

In view of all the facts of the case, we consider it appropriate to condone the delay only subject to deposit of cost of Rs. 15,000/- with the Supreme Court Group "C" (Non-Clerical) Employees Welfare Association, to be recovered from the officer(s) concerned. The costs be paid within six weeks and a certificate of recovery be filed in this Court within the same period of time.

Application stands disposed of.

SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 23715/2020

Application for exemption from filing c/c of the impugned judgment is allowed.

Issue notice on the special leave petition and on the prayer for interim relief.

Learned counsel accepts notice for respondent No. 1 and submits that as per his instructions the

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relied upon matter in the present case is different from the matter in which the Court has stayed the operation of the order. Thus his submission is that the plea that since the relied upon matter is stayed, the present proceedings be entertained is erroneous and he would like to place his counter affidavit on record. He further submits that at this stage, the matter should not be tagged and he should be permitted to place his stand in the counter affidavit.

Let the counter affidavit be filed within four weeks. Rejoinder affidavit, if any, be filed within two weeks thereafter.

List the matter before the Bench where, according to the petitioner similar matters are pending, without tagging them at this stage in view of the submission of the learned counsel for respondent No. 1.

[CHARANJEET KAUR] [POONAM VAID] ASTT. REGISTRAR-cum-PS COURT MASTER (NSH)

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