(K.M. Joseph and Hrishikesh Roy, JJ.)
Petition(s) for Special Leave to Appeal (C) Nos. 12450-12452/2022, decided on September 19, 2022
Excise and Taxation Commissioner Haryana ____________ Petitioner;
v.
Excel Crop Care Ltd. ____________________________ Respondent.
(For Admission and I.R. and IA No. 96357/2022-Exemption From Filing C/C of the Impugned Judgment)
Petition(s) for Special Leave to Appeal (C) Nos. 12450-12452/2022; VATAP No. 62/2019; VATAP No. 63/2019; VATAP No. 79/2019 (O&M); and IA No. 96357/2022
The Order of the court was delivered by
Order
1. These are cases where by the impugned orders the High Court has not deemed it fit to condone the delay of 469 days in the three appeals filed by the petitioners against the order of the State VAT Tribunal. We do not think that the High Court has erred in its approach in the matter of considering the question as to whether the delay should be condoned.
2. In such circumstances, we refuse to entertain the special leave petitions against the impugned orders. The special leave petitions stand dismissed.
3. Pending application(s), if any, stand disposed of.
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