The Central Board Of Indirect Taxes And Customs vs. M/S Barkataki Print And Media Services
Held
The Court condoned the delay of 115 days in filing the appeal. The reasoning was based on the application filed by the appellants, which provided what the Court found to be "good reasons" for the delay. The respondents, M/s Barkataki Print and Media Services, did not oppose the application for condonation of delay. Therefore, the Interlocutory Application was allowed and disposed of. The Court directed the Registry to process the appeal and list it for hearing on 16.02.2026. The specific substantive issues of the underlying writ petition remain undecided as this order pertains solely to the condonation of delay.
Facts
This matter concerns an Interlocutory Application (I.A. Civil/477/2025) filed by the Central Board of Indirect Taxes and Customs, the Goods and Services Tax Council, and the Union of India (collectively, the appellants). They seek condonation of a 115-day delay in filing a connected appeal. This appeal is against a judgment dated 19.09.2024, which was passed by a learned Single Judge of the Gauhati High Court in Writ Petition (Civil) No. 3585/2024. The respondent in this application is M/s Barkataki Print and Media Services, represented by its sole proprietor, Sri Dhrubajyoti Barkotoky. The appellants presented their reasons for the delay, and the respondents offered no objection to the prayer for condonation.
Key Issues
1. Whether the delay of 115 days in preferring the appeal against the judgment dated 19.09.2024 passed by the learned Single Judge in WP(C) No.3585/2024 should be condoned. The appellants argued that they had good reasons for the delay, as detailed in their application. The respondents, M/s Barkataki Print and Media Services, did not contest this prayer and offered no objection to the condonation of delay. No specific legal provisions were explicitly named in relation to the condonation of delay argument, but the court's decision hinges on the sufficiency of the reasons provided by the appellants.
AI-generated summary — verify with the full judgment below
Page No.# 1/3 GAHC010031302025
2025:GAU-AS:17025
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : I.A.(Civil)/477/2025 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS REPRESENTED BY ITS CHAIRPERSON. 1ST FLOOR TOWER NBCC, PLAZA-1, SECTOR 5, PUSHP VIHAR, NEW DELHI- 110017 2: THE GOODS AND SERVICES TAX COUNCIL (REPRESENTED BY ITS CHAIRPERSON) 5TH FLOOR TOWER-II JEEVAN BHARATI BUILDING JANPATH ROAD CONNAUGHT PALACE NEW DELHI-110001 3: UNION OF INDIA REPRESENTED BY BY THE SECRETARY OF GOVERNMENT OF INDIA MINISTRY OF FINANCE NEW DELHI-110001 VERSUS M/S BARKATAKI PRINT AND MEDIA SERVICES A PROPRIETORSHIP CONCERN, HAVING ITS REGISTERED OFFICE AT PLOT NO. 9, INDUSTRIAL AREA, BAMUNIMAIDAM, GUWAHATI, DIST. KAMRUP(M), ASSAM, 781021. REPRESENTED BY ITS SOLE PROPRIETOR SRI DHRUBAJYOTI BARKOTOKY,
Page No.# 2/3 2:DHRUBAJYOTI BARKOTOKY SON OF LATE PRABOTI PRASAD BARKOTOKY RESIDENT OF H.NO. 14 MANALISHA PATH ZOO NARENGI ROAD GUWAHATI DIST.- KAMRUP(M) ASSAM 781021 For the applicants : Mr. S.C. Keyal, Advocate For the respondents : Mr. R.S. Mishra, Advocate – B E F O
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.