The Commissioner, CGST And Central Excise vs. M/S Kandla Port Trust

Held

The Court held that the delay of 6 days in filing the Tax Appeal was sufficiently explained, based on the averments made in the application. The Court found no impediment to allowing the application. Consequently, the application for condonation of delay was allowed, and the delay in filing the Tax Appeal was condoned. The Rule issued in the Civil Application was made absolute. The Court did not make any order as to costs. The operative direction was to allow the condonation of delay, permitting the filing of the Tax Appeal.

Facts

The Commissioner, CGST and Central Excise (the applicant) filed a Civil Application seeking condonation of a 6-day delay in filing a Tax Appeal. The Tax Appeal challenges an order dated January 3, 2019, passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), West Zonal Bench, Ahmedabad, in Appeal No. ST/10146/2014-DB. The respondent is M/s Kandla Port Trust. The applicant's counsel presented arguments, and despite service of notice, the respondent did not appear. The High Court considered the averments in the application and found the delay sufficiently explained.

Key Issues

1. Whether the delay of 6 days in filing the Tax Appeal against the CESTAT order dated 3.1.2019 is liable to be condoned, considering the averments made in the application under Section 5 of the Limitation Act, 1963? Petitioner's Argument: The petitioner argued that the delay was sufficiently explained in the memorandum of application. They sought condonation of the 6-day delay to pursue the appeal against the CESTAT's order. Respondent's Argument: No arguments were recorded for the respondent as they did not appear despite service of notice.