wrong forum is approached after the expiry of the period of
6
limitation for approaching the appropriate forum, the period spent
before such wrong forum ... wrong forum and the appropriate forum is approached.
Section 14(2) of the Act would apply to the period actually spent
before the wrong forum
learned counsel appearing for the petitioner submitted that the petitioner aproached wrong forum by filing appeal before CESTAT and the appeal was pending from ... Tribunal and they were bonafidely prosecuting the appeal before the wrong forum. Therefore, the learned counsel contended that the revisional authority ought to have considered
appellant, that the owner of the property was
before the wrong forum and therefore the suit was not
maintainable, is not only not well founded ... said that the
owner was before a wrong forum.
7.3 There is an additional factor against the appellant in this
regard. The Trial Court
Flemingo (Duty Free Shop) Pvt. Ltd vs The Commissioner Of Customs And Ors on 24
Sandvik Asia Private Limited vs The Union Of India, Through Secretary, ... on 24 December, 2014
appellants were thus bonafide pursuing the remedy before a
wrong forum. The said period, therefore, requires to be excluded
or at least the appellant ... exclude the period
spent in pursuing the remedy before a wrong forum. In support
of his submissions, he has relied upon the judgments
part of the applicant
original complainant to choose the wrong forum
just to harass the present respondents and to
prolong the proceedings. Therefore, the present ... raised the contention
that the applicantoriginal complainant has
chosen wrong forum and proceeded further rather
than withdrawing the same and hence, considering
the said
bona
fide mistake and inadvertence, the applicants have availed
wrong forum for adjudication of their grievance and therefore,
applicants in good faith and bonafide prosecuted ... before the
wrong forum and there was no ill-intention behind it.
Therefore, it is submitted that the applicants are entitled to the
benefits
submitted that the appellants have been prosecuting the case in a wrong forum without taking into consideration the jurisdiction of the Taxation Appellate Tribunal ... involved in this appeal and as the appellants have approached the wrong forum, I am inclined to permit the appellants to withdraw this appeal
submitted that thus the applicants approached
the wrong forum i.e. District Collector by bonafide
mistake and hence some time got consumed in pursuing ... against the order
which, as per provision under the Act, is wrong
forum and therefore, the said authority returned
the papers to the applicant
