High CourtsDivision Bench(2021) 07 SHI CK 0249

International Cylinders (P) Ltd vs Excise & Taxation Commissioner, Himachal Pradesh

High Court Of Himachal Pradesh · Decided on 29 July 2021

HON’BLE JUDGES
Ravi Malimath, J · Jyotsna Rewal Dua, J
RESULT
Disposed Of
CASE NUMBER
Civil Revision No.30 Of 2021

CourtKutchehry membership

More clarity. Every judgment.

Download court copies, explore connected cases and make more of every research session.

Loading membership options…

Ask AI about this case

AI Structured Summary

Not yet generated for this judgment

Judgment

14 paragraphs · 223 words

Ravi Malimath, J

CMP(M) No.1866 of 2019

1.

There is a delay of 136 days in filing the civil revision. In the earlier round of litigation, by the order dated 25.09.2019 passed in CWP No.9505 of

2014, the learned Single Judge, while disposing off the writ petition, has held that the time spent by the petitioner in prosecuting the writ petition be

excluded while calculating limitation. There is no objection filed by the respondents.

2.

On considering the reasons assigned, we are of the considered view that the same constitutes a sufficient cause to condone the delay in filing the

revision. Hence, the application is allowed. The delay in filing the civil revision is condoned. Application is disposed off.

Civil Revision No.30 of 2021

3.

Heard learned counsels.

4.

The prayer of the petitioner is to quash the impugned order dated 31st July, 2014. Learned Senior Additional Advocate General has no objection to

the same. Hence, the prayer, request and submissions of petitioner’s counsel are accepted.

5.

In view of the submissions made, the aforesaid impugned order dated 31st July, 2014, passed by the learned H.P. Tax Tribunal, Dharamshala,

Camp at Shimla, in Appeal No.28/2012, is quashed. Consequently, in view of the quashing of the said impugned order, none of the other prayer

survives for consideration. The civil revision is disposed off accordingly.