Order Date – 28 July 2025

Parties: Madhu Agarwal Vs The Joint Commissioner of Revenue, Sales Tax, Jalpaiguri Circle & Ors.

Facts –

• The petitioner, Madhu Agarwal, filed an appeal with a delay of 394 days against an adjudication order dated 16.01.2024 which was rejected by the adjudicating Authority.
• She cited marital discord and informal separation from her husband (who was running the business) as the cause of delay, and alleged violation of natural justice, claiming no hearing date was provided in the show cause notice.

Issue –

• Whether the delay of 394 days in filing appeal under Section 107 could be condoned due to personal circumstances?

Order –

• The Single Bench of the Hon'ble High Court observed that when statute has prescribed condonation of delay in entertaining the appeal to the extent of one month in absence of cogent reason for condoning such delay, delay of 394 days should not be condoned which would render provisions under Section 107(4) otiose.
• What is important in the present case is the reasons assigned in support of condonation of delay are found not to be appropriate reasons.
• Submission made on behalf of the petitioner pales into insignificance in view of detailed show cause notice dated 14th December, 2023 wherein petitioner was directed to appear before the Adjudicating Authority on 15th January, 2024 but the petitioner did not appear.
• In view of aforesaid consideration, no relief can be granted to the petitioner. The writ petition dismissed.