Commissioner Of Trade Tax, U.P. And Anr. vs U.P. Paper Corporation Pvt. Ltd.

The Supreme Court held that the High Court erred in quashing the Trade Tax Tribunal's order condoning a delay of 208 days in filing an appeal, emphasizing that a statutory authority's discretion to condone delay should not be subject to judicial review unless the order is perverse or violates natural justice principles. The Court found that the reasons for the delay were valid and within the appellants' control. Consequently, the Court restored the Tribunal's order, allowing the appeal and setting aside the High Court's decision under Article 226 of the Constitution of India.