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2021 (7) TMI 532 - SCH - GSTCondonation of delay in filing SLP - proposal for filing the Special Leave Petition was sent after almost six months, and it took another three months to decide whether to file Special Leave Petition or not - lethargy on part of the revenue department - Waiver of interest - Regularization of the Petitioner’s GSTR-3B for August, 2017 by bringing it in line with GSTR-1 furnished by the Petitioner - HELD THAT:- We have repeatedly discouraged State Governments and public authorities in adopting an approach that they can walk in to the Supreme Court as and when they please ignoring the period of limitation prescribed by the Statutes, as if the Limitation statute does not apply to them. We have also categorized such kind of cases as “certificate cases” filed with the only object to obtain a quietus from the Supreme Court on the ground that nothing could be done because the highest Court has dismissed the appeal. The objective is to complete a mere formality and save the skin of the officers who may be in default in following the due process or may have done it deliberately. We have deprecated such practice and process and we do so again. We refuse to grant such certificates and if the Government/public authorities suffer losses, it is time when concerned officers responsible for the same, bear the consequences. Looking to the period of delay and the casual manner in which the application has been worded, we consider appropriate to impose costs on the petitioner(s) of ₹ 25,000/- for wastage of judicial time which has its own value and the same be deposited with the Supreme Court Advocates On Record Welfare Fund within four weeks - Special Leave Petition is dismissed as time barred.
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