Umed Raj Jain, Proprietor, v. The Commissioner Of Central Goods And Service Tax And Central Excise

C.M.P.No.9336 of 2022 in C.M.A.No.SR74085 of 2017 C.M.P.No.9336 of 2022 in C.M.A.No.SR74085 of 2017, C.M.P.No.9337 of 2022 in C.M.A.No.SR74101 of 2017, C.M.P.No.9338 of 2022 in C.M.A.No.SR74093 of 2017, C.M.P.No.9339 of 2022 in C.M.A.No.SR74099 of 2017, C.M.P.No.9340 of 2022 in C.M.A.No.SR74083 of 2017, C.M.P.No.9341 of 2022 in C.M.A.No.SR74097 of 2017, C.M.P.No.9342 of 2022 in C.M.A.No.SR74087 of 2017, C.M.P.No.9343 of 2022 in C.M.A.No.SR74095 of 2017, C.M.P.No.9344 of 2022 in C.M.A.No.SR74089 of 2017 AND C.M.P.No.9348 of 2022 in C.M.A.No.SR74091 of 2017 R. MAHADEVAN, J.

AND MOHAMMED SHAFFIQ , J.

(Order of the court was made by R.MAHADEVAN, J.) These petitions have been filed by the petitioner/appellant seeking to condone the delay of 1697 days in representing the above Civil Miscellaneous Appeals.

2. The learned counsel for the petitioner submitted that, in view of the COVID-19 pandemic situation, the petitioner was unable to represent the appeal papers in time and therefore, the delay had occurred, which is neither wilful nor wanton. It is also submitted that the petitioner is before this Court for withdrawing these appeals under Sabka Vishwas Scheme and hence, the delay may be condoned. 1/2 https://www.mhc.tn.gov.in/judis

C.M.P.No.9336 of 2022 in C.M.A.No.SR74085 of 2017 R. MAHADEVAN, J.

AND MOHAMMED SHAFFIQ , J.

3. Mrs.R.Hemalatha, learned counsel appearing for the respondent has no serious objection for allowing these petitions.

4. Considering the facts and circumstances of the case and having regard to the submissions made by the learned counsel on both sides, this court is inclined to condone the delay in representing the appeals. Accordingly, the delay is condoned and these petitions are ordered as prayed for. [R.M.D., J.] [M.S.Q., J.] 23.06.2022 gya C.M.P.Nos.9336 to 9343 and 9344 of 2022 2/2 https://www.mhc.tn.gov.in/judis