TMI BlogStrict compliance to Limitation while filing Appeals/Petitions before Courts/ TribunalX X X X Extracts X X X X X X X X Extracts X X X X ..... iling Appeals/Petitions before Courts/ Tribunal -reg Instructions have been issued from time to time regarding strict adherence to the time lines while filing appeals/petitions before High Courts and Supreme Court, the latest being the Instruction dated 23.12.2020 vide file of even no. (copy available on CBIC website). Despite the same, appeals/ petitions are being filed before High Courts and Supreme Court belatedly, highlighting no extra-ordinary circumstances while filing Condonation of Delay Applications. 2. In this regard, Hon ble Supreme Court has been viewing practice of filing appeals after inordinate delay critically and consequently imposing costs on the Petitioners. In one such case of Union of India v. Jitendra in SLP ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch a course. (emphasis supplied) and imposed costs on the Petitioner. 3. Identical stand was taken by Hon ble Supreme Court in the cases of State of Madhya Pradesh v. Bherulal in SLP (C) Dy No. 9217/2020 and Municipal Corporation of Greater Mumbai Ors. v. Uday N. Murdukar in SLP (C) Dy No. 9228/2020. 4. It is also imperative to highlight certain observations of Hon ble Supreme Court in the case of Office of the Chief Post General Ors. v. Living Media India Ltd = 2012 (4) TMI 341 - SUPREME COURT in Civil Appeal No. 2474-2475 of 2012, which is as follows: 12) It is not in dispute that the person(s) concerned were well aware or conversant with the issues involved including the prescribed period of limitation for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igation to ensure that they perform their duties with diligence and commitment. Condonation of delay is an exception and should not be used as an anticipated benefit for government departments . The law shelters everyone under the same light and should not be swirled for the benefit of a few. Considering the fact that there was no proper explanation offered by the Department for the delay except mentioning of various dates, according to us, the Department has miserably failed to give any acceptable and cogent reasons sufficient to condone such a huge delay. (emphasis supplied) 5. Hence, the field formations are directed to strictly adhere to the aspect of limitation in filing appeals/ petitions before Courts/ Tribunal. Reference may ..... X X X X Extracts X X X X X X X X Extracts X X X X
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