Facts of the Case

This order arises out of an Interlocutory Application filed by Numaligarh Refinery Limited before the Gauhati High Court (High Court of Assam, Nagaland, Mizoram and Arunachal Pradesh), seeking condonation of a 13-day delay in preferring a connected Writ Appeal (WA 7965/2023). The underlying appeal itself relates to a dispute between Numaligarh Refinery Limited and Solar Design Private Ltd., arising from proceedings before the Union of India / Ministry of Micro, Small and Medium Enterprises (MSME) Development and Facilitation Office concerning delayed payments to a micro/small enterprise under the MSME Development Act, 2006.

It should be clarified up front that this is not a GST case. The only reference to 'GST' anywhere in the record is that one of the respondent offices is physically located on 'GST Road, Guindy, Chennai' – a road name, not a reference to the Goods and Services Tax. The substantive dispute concerns MSME payment-delay adjudication, not indirect tax.

The Interlocutory Application (I.A.(Civil)/2624/2023) came up before a Division Bench of the Chief Justice and Justice Susmita Phukan Khaund on 11.09.2023. Counsel for the respondents did not object to condonation of the delay.

Issues Involved

  1. Whether the 13-day delay in filing the writ appeal against the MSME-related order deserved to be condoned.

Petitioner's Arguments

  • The delay of 13 days in preferring the writ appeal was inadvertent and the reasons for the delay were fully explained in the application and its supporting grounds.

Respondent's Arguments

  • Learned counsel for the respondents (Union of India and the MSME Development and Facilitation Office, and for the private respondent) raised no objection to the prayer for condonation of delay.

Court Order / Findings

  • The Court found the reasons assigned for the delay to be 'germane' and held that the delay had been satisfactorily explained.
  • The Interlocutory Application was allowed and the 13-day delay was condoned.
  • The Registry was directed to number the connected writ appeal (WA 7965/2023) and list it for admission – meaning the appeal itself has not yet been heard or decided on merits.

Important Clarification

This is a purely procedural order. It only permits Numaligarh Refinery Limited's writ appeal against an MSME payment-delay proceeding to be filed and numbered; it says nothing about the merits of the underlying MSME dispute, and it has no bearing whatsoever on GST law despite an incidental 'GST Road' address appearing in the cause title.

Sections Involved

  • Micro, Small and Medium Enterprises Development Act, 2006 – underlying payment-delay dispute
  • Limitation Act, 1963 – principles applied for condonation of delay
  • Letters Patent / intra-court appeal procedure of the Gauhati High Court (Writ Appeal)

Decision – In Favour of

The application for condonation of delay was allowed in favour of the appellant, Numaligarh Refinery Limited, purely on the procedural question of admitting the appeal for hearing. No decision on the merits of the MSME payment dispute was rendered; the writ appeal itself remains pending for admission and hearing.

Case Details

  • Court: Gauhati High Court (High Court of Assam, Nagaland, Mizoram and Arunachal Pradesh)
  • Case No.: I.A.(Civil)/2624/2023 in WA 7965/2023
  • CNR/Reference: GAHC010156192023
  • Coram: Hon'ble the Chief Justice and Hon'ble Mrs. Justice Susmita Phukan Khaund
  • Date of Order: 11.09.2023

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