High Court of Jammu & Kashmir and Ladakh

New Kabady Shop v. State of Texes Department of Th. Its Commissioner

Where assessee filed appeal with one-day delay beyond condonable period due to sister's death and Appellate Authority rejected it as time- barred, though statute restricts condonation to one month, extraordinary writ power can remedy gross injustice, so delay was condoned, rejection order set aside and appeal restored for decision on merits to avoid harshness