2023 (10) TMI 1480 - HC - GST

Seeking conconation of delay of 588 days in filing of the appeal - HELD THAT - The period of limitation has to be counted from the date of service of copy of the order under challenge. Therefore taking into consideration that whatever delay has occasioned the same is required to be condoned particularly in view of the tax effect involved in the present case. The delay in filing of the appeal is condoned - List this appeal for admission on 07.11.2023.

Summary

In the case before the Rajasthan High Court, presided over by HON'BLE MR. JUSTICE MANINDRA MOHAN SHRIVASTAVA and HON'BLE MR. JUSTICE PRAVEER BHATNAGAR, the court addressed Application No. 1271/2019, filed under Section 5 of the Limitation Act, 1963. The application sought "condonation of delay" in filing an appeal which was delayed by 588 days. The appellant relied on Section 35G of the Central Excise Act, 1944, which allows for an appeal to be filed within 180 days from the date of service of the order.

The respondent opposed the application, arguing that the appellant took a "technical stand" and failed to disclose the date of application for the certified copy of the impugned order. Despite this, the court held that "the period of limitation has to be counted from the date of service of copy of the order under challenge." Considering the tax effect involved, the court decided that the delay should be condoned. Consequently, the application was allowed, and the appeal was scheduled for admission on November 7, 2023.