The Court noted that the adjudicating authority had rejected the transitional credit without examining the documents produced by the assessee.

Considering the advanced age of the petitioner, it allowed the petitioner to file the appeal before the appellate tribunal and also directed the tribunal to condone the delay.

The court directed the plaintiffs to re-present the plaint within two weeks along with a copy of the High Court’s order, and instructed the trial court to number the suit and proceed in accordance with law if the plaint is otherwise in order.