Need Tally
for Clients?

Contact Us! Here

  Tally Auditor

License (Renewal)
  Tally Gold

License Renewal

  Tally Silver

License Renewal
  Tally Silver

New Licence
  Tally Gold

New Licence
 
Open DEMAT Account with in 24 Hrs and start investing now!
« From the Courts »
Open DEMAT Account in 24 hrs
 Karnataka High Court restrains Bengaluru-based Institute of Chartered Tax Practitioners India from enrolling candidates for its courses
 Attachment on Cash Credit of Assessee under GST Act: Delhi HC directs Bank to Comply Instructions to Vacate
 Income Tax Addition Made Towards Unsubstantiated Share Capital Is Eligible For Section 80-IC Deduction: Delhi High Court
 Inordinate delay in income tax appeal hearings
 Income Tax leviable on Tuition Fee in the Year of Rendering of Services: ITAT
 Supreme Court invoked its power under Article 142 of Constitution to validate notices issued under section 148 as notices issued under section 148A. However the same shall be subject to amended provisions of section 149.
 ITAT refuses to stay tax demand on former owner of Raw Pressery brand
 Bombay HC sets aside rejection of refund claims by GST authorities
 [Income Tax Act] Faceless Assessment Scheme does not take away right to personal hearing: Delhi High Court
 Rajasthan High Court directs GST Authority to Unblock Input Tax Credit availed in Electronic Credit Ledger
 Sebi-taxman fight over service tax dues reaches Supreme Court

Administrator vs. Swarn Theater (Supreme Court)
February, 10th 2020

Condonation of delay: There are large gaps which are unexplained. It is not known whether any action was taken against the officers who are responsible for the inordinate delay. The highest Court cannot be a walk in place to file any time irrespective of period of limitation prescribed. To blame it on the inefficiency of the administration is no more good excuse. Administration directed to hold an inquiry into the aspect as to who is responsible for such inordinate delay and take suitable action against the officers concerned (Post Master General vs. Living Media (2012) 3 SCC 563 referred)

The special leave petition has been filed after a delay of 387 days with further delay of 302 days in refiling. This is one more case which we have defined as “Certificate Cases” – the object being only to obtain dismissal from the Supreme Court. We have perused the application for condonation of delay also. There are large gaps which are unexplained and there are no instructions with the counsel whether any action was taken against the officers who are responsible for the inordinate delay.

The highest Court of the land cannot be a walk in place, more so for State Governments to file any time irrespective of period of limitation prescribed. To blame it on the inefficiency of the administration is no more a good excuse in view of the judgment in the case of Post Master General & Ors. v. Living Media India Ltd. & Anr. reported in (2012) 3 SCC 563.

We thus dismiss the applications for condonation of delay in filing and refiling and direct the State administration to hold an inquiry into the aspect as to who is responsible for such inordinate delay and take suitable action against the officers concerned.

The special leave petition is accordingly dismissed. The compliance report be filed within six weeks and the Registrar to ensure that the same is taken on record.

Home | About Us | Terms and Conditions | Contact Us
Copyright 2025 CAinINDIA All Right Reserved.
Designed and Developed by Ritz Consulting