The Central Board Of Indirect Taxes And Customs And 3 Ors vs. Mahabir Tiwari
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This case involves an application for condonation of delay in preferring an appeal before the Gauhati High Court. The applicants/appellants are the Central Board of Indirect Taxes and Customs and three other authorities related to Central Goods and Services Tax and Central Excise. The respondent is Mahabir Tiwari. The application seeks to condone a delay of 40 days in filing the appeal. The learned counsel for the applicant/appellant was absent during the hearing, while the learned Advocate for the respondent was present. The respondent did not oppose the condonation of the delay.
Held
The Court allowed the application for condonation of delay. The reasoning was based on the averments made in the application and the fact that the respondent practically offered no opposition to the condonation. The Court found no impediment to condoning the delay. The operative direction was to allow the application and condone the delay of 40 days. The appeal is to be processed thereafter and posted for admission on 10.02.2026. No issues were expressly left undecided.
Key Issues
1. Whether the delay of 40 days in preferring the appeal should be condoned, considering the averments made in the application and the lack of opposition from the respondent. The applicants/appellants, represented by their counsel, sought condonation of the delay, arguing that sufficient cause existed for the delay. The respondent, represented by their counsel, did not oppose the application for condonation of delay.
AI-generated summary — verify with the full judgment below
Page No.# 1/2 GAHC040013352025
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) (ITANAGAR BENCH) Case No. : IA(C)/202/2025 The Central Board of Indirect Taxes and Customs and 3 Ors represented by its Chairman, 1st Floor Tower NBCC, Plaza-1, Sector-5, Pushp Vihar, New Delhi 110017 2: The Goods and Service Tax Council Age: Occupation : represented by its Chairperson 5th Floor Tower-II Jeevan Bharati Building Janapath Road Connaught Place New Delhi 110001 3: The Commissioner Age: Occupation : Central Goods and Services Tax and Central Excise Sector A Naharlagun Arunachal Pradesh 791110 4: The Assistant Commissioner Age: Occupation : Central Goods and Services Tax and Central Excise Sector A Naharlagun Arunachal Pradesh 79111 VERSUS Mahabir Tiwari Son of Late Jagadish Tiwari, resident of C/o Laxmi Centre, Lida Complex, New
Page No.# 2/2 Market, PO and PS Daporijo, Upper Subansiri District, Arunachal Pradesh 791122. Advocate for the Petitioner : M K Boro, Advocate for the Respondent : Kemo Lollen, Arun Yun,Maryum Sora,Geli Taye,D Ado
– B E F O R E – HON’BLE THE CHIEF JUSTICE MR. ASHUTOSH KUMAR HON’BLE MR. JUSTICE SANJAY KUMAR MEDHI
2026 (ASHUTOSH KUMAR, CJ)
The learned counsel for the applicant/appellant is not present. The learned Advocate for the respondent, however, is present. This is an application seeking condonation of a delay of 40 days in preferring this appeal. After having gone through the averments made in the application and in face of practically no opposition of the respondent for condoning the delay, we allow the application and condone the delay.
The appeal to be processed thereafter and preferably be posted for admission on 10.02.2026
JUDGE CHIEF
JUSTICE
Comparing Assistant
Reproduced from the public record of the Gauhati High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.