Cesc LTD. vs. Commissioner Of Customs (Preventive)

OTAPL/18/2018HC OrissaGSTCNR ODHC01032290201820 December 2022Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN1 pages
AI SummaryDismissed

Held

The High Court found the appellant's failure to pay court fees and the explanation for the delay to be unsatisfactory. Consequently, the appeal and the interlocutory application were dismissed.

Facts

The appellant, CESU Limited, failed to pay a deficit court fee of Rs. 188/- for over four years. They also sought condonation for a delay of 100 days in filing the appeal, offering an unsatisfactory explanation.

Key Issues

The primary issues were the appellant's failure to pay the deficit court fees and the unsatisfactory explanation provided for the delay in filing the appeal.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF ORISSA AT CUTTACK OTAPL No.18 of 2018 CESU Limited …. Appellant Mr. S. P. Sarangi, Advocate -versus- The Commissioner of Customs (Preventive), Bhubaneswar and another …. Respondents Mr. Avinash Kedia, Junior Standing Counsel for CGST, CX and Customs CORAM: THE CHIEF JUSTICE JUSTICE M. S. RAMAN Order No.

ORDER 20.12.2022

I. A. No.28 of 2018 and OTAPL No.18 of 2018 03. The Appellant had been unable to pay the deficit Court fees of Rs.188/- for over four years. Even, the explanation offered for condonation of delay of 100 days in filing the OTAPL is not satisfactory. Accordingly, the OTAPL and IA are dismissed.

(Dr. S. Muralidhar) Chief Justice

(M. S. Raman) Judge

M. Panda

The judgment continues below.

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