M/S. J.J. Exporters Limited vs. Commissioner Of CGST And Cx And Anr.
Held
The Court allowed the application for condonation of delay. The Court found the revenue authority's opposition to condoning a delay of only 8 days to be unreasonable and unjustifiable. The Court reasoned that considering the facts and circumstances and the averments made in the application, the delay should be condoned. Therefore, the application being CAN 1 of 2022 was disposed of by allowing it and condoning the delay in filing the application pursuant to the High Court's order dated November 21, 2022. The operative direction was to allow the application and condone the delay.
Facts
The petitioner, M/s. J. J. Exporters Limited, filed an application before the concerned authority, seeking condonation of a delay of 8 days in filing an application pursuant to an order of the High Court dated November 21, 2022. The respondent CGST authority opposed this prayer for condonation of delay. The present application, CAN 1 of 2022, is specifically for condonation of this delay.
Key Issues
1. Whether the delay of 8 days in filing the application before the authority concerned, pursuant to the order of this Court dated November 21, 2022, should be condoned? The petitioner argued for condonation of the delay, highlighting the short duration. The revenue authority opposed the prayer for condonation of delay, arguing it was unreasonable and unjustifiable.
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2022. p.b. Sl. No.
WPA 23009 of 2022 With CAN 1 of 2022 M/s. J. J. Exporters Limited Vs. Commissioner of CGST & CX, Kolkata, Appeal-I Commissionerate & Anr. Mr. Saurabh Bagaria, Mr. Indranil Banerjee, Mr. Subrata Mukherjee. ……..for the petitioner. Mr. K. K. Maiti, Mr. Tapan Bhanja. ………for the CGST authority. Ms. Rama Ghosh Dastidar. ………for the respondent no.
Heard both the parties. This is an application for condonation of delay of 8 days in filing the application before the authority concerned as per the order of this Court dated 21st November, 2022. Mr. Maiti, opposes such prayer which, according to me, is highly unreasonable and unjustifiable stand in opposing this application for more condonation of delay of 8 days in filing the appeal before the authority concerned which is the only subject matter of this application. Considering the facts and circumstances of this case and averments made in this application, this application being CAN 1 of 2022 is disposed of by allowing the same
2 by condoning the delay in filing the application pursuant to the order of this Court dated 21st November, 2022.
The judgment continues below.
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