Service Tax
TRT-2025-
New Delhi High Court
Date:-28-03-23
In:-
Issue Favourable to Tax Payer ?:-
Order Date – 28 March 2023
Parties: Principal Commissioner Central Tax, Delhi South Vs Bramhaputra Infrastructure Ltd
Facts –
- The Appellant, BRAHMAPUTRA INFRASTRUCTURE LTD. filed an appeal almost 10 months after the receipt of the impugned order.
- The appellant had also filed an application seeking condonation of delay, stating that the delay ‘is due to misplacement of some of the file papers in the office which were recovered later on and the matter further got delayed due to oversight and inadvertence.
Issue –
- Whether the application seeking condonation of delay is in order?
Order –
- The Divisional Bench of Hon’ble High Court observed that although the appellant had somewhat improved its explanation for the reasons which had led to the delay in filing the present appeal, it is apparent that the same were also wanting in particulars.
- It is well settled that each day of delay in filing has to be explained. In the present case, there are large gaps in the time period for which no ostensible reason has been provided.
- The above captioned appeal was filed on 31.05.2019. It was returned under objection on 10.06.2019. This was because the court fee was missing and the title was incorrect, apart from other defects. The defects were not cured for more than two months thereafter. The appeal was re-filed on 19.08.2019, however, the same was still defective. It is material to note that the appellant had not filed a hard copy as required. Thus, the appeal was retuned on 20.08.2019.
- There was complete inaction for more than two years and five months. Even if the period commencing from 15.03.2020 is excluded on account of disruption caused due to outbreak of covid 19. There was a period of six months between the date on which the appeal was marked as defective and the date when the lockdown was imposed in the wake of the pandemic. There is no explanation for this inordinate delay as well.
- It was held that the applications seeking condonation of delay in filing and re-filing the appeal, are dismissed. Consequently, the appeal is dismissed as well.
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