Commissioner Of CGST And Excise vs. M/S Brahmaputra Cracker And Polymer LTD

Facts

This matter concerns an interlocutory application (I.A. Civil/649/2026) filed before the Gauhati High Court. The applicant, the Commissioner of CGST and Excise, Dibrugarh, sought condonation of a delay of two days in filing a connected appeal. The respondent is M/s Brahmaputra Cracker and Polymer Ltd. The application was heard by a division bench of the High Court. The grounds for the delay were presented in the application.

Held

The Court held that sufficient cause for the delay of two days in filing the appeal had been made out by the applicant. The Court considered the grounds for the delay as provided in the application and found them to be satisfactory. Consequently, the Court condoned the delay of two days. The registry was directed to register the connected appeal and list it for further proceedings. The interlocutory application was disposed of accordingly. No specific provisions of the CGST Act or Rules were discussed in relation to the condonation of delay itself, as the decision rested on the sufficiency of the grounds presented.

Key Issues

The sole issue before the Court was whether sufficient cause was made out for the delay of two days in filing the appeal. The applicant, represented by Mr. S.C. Keyal, argued that the delay was justified based on the grounds provided in the application. The respondent did not have an advocate listed for this specific application, and therefore, no arguments were recorded on their behalf. The Court had to decide if the presented grounds constituted sufficient cause to condone the delay.