M/S Gujarat Borosil Limited vs. Commissioner Of CGST And Central Excise Surat

Held

The Court held that the applicant, M/s Gujarat Borosil Limited, had established sufficient cause for the delay of 222 days in filing the Tax Appeal. The Court considered the averments made in the application and heard the submissions of both the applicant and the respondent. Based on this consideration, the Court found that the applicant's reasons for the delay met the threshold for condonation. Consequently, the Court allowed the application, thereby condoning the 222-day delay. The operative direction was to allow the application for condonation of delay.

Facts

M/s Gujarat Borosil Limited (the applicant) filed a Civil Application seeking condonation of a delay of 222 days in filing a Tax Appeal against an order passed by the Commissioner of CGST and Central Excise, Surat (the respondent). The applicant contended that they had established sufficient cause for the delay and that the appeal had merits. The respondent vehemently opposed the application, arguing that no sufficient cause was made out. The High Court considered the averments made in the application and heard both parties.

Key Issues

1. Whether the applicant has established sufficient cause for the delay of 222 days in filing the Tax Appeal, as required under the relevant procedural rules governing condonation of delay? Petitioner's Argument: The applicant, M/s Gujarat Borosil Limited, argued that the averments made in their application demonstrate sufficient cause for the 222-day delay in filing the Tax Appeal. They further contended that considering the merits of the intended appeal, the delay should be condoned in the interest of justice. Revenue's Argument: The respondent, Commissioner of CGST and Central Excise, Surat, vehemently opposed the application. They submitted that the applicant had failed to make out a case of sufficient cause for the significant delay.