M/S Rakesh Kumar Jain vs. Union Of INDIA
Held
The High Court held that the Commissioner (Appeals) correctly dismissed the appeal as it was filed beyond the statutory period of limitation, including the condonable period. The Court found no grounds to interfere with the appellate authority's decision.
Facts
The petitioner filed an appeal before the Commissioner (Appeals) beyond the prescribed limitation period. The Commissioner (Appeals) dismissed the appeal solely on the ground of delay, without considering the application for condonation.
Key Issues
Whether the appellate authority can condone delay beyond the statutory outer limit for filing an appeal. Whether the High Court can exercise writ jurisdiction to condone such delay.
Sections Cited
Section 35(1)
AI-generated summary — verify with the full judgment below
1
CGHC010361922023
2026:CGHC:30390
NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 260 of 2023 • M/s Rakesh Kumar Jain Son Of Late Shri Bhagchand Jain, Aged About 59 Years Police Station - Road, Aklatara, District - Janjgir- Champa, Chhattisgarh.
... Petitioner(s) versus
Union Of India Through The Secretary, Ministry Of Finance (Department Of Revenue) New-Delhi,
Commissioner (Appeals) Central Excise And Service Tax, Cgst Building, Dhamtari -Road, Tikrapara, Raipur, Chhattisgarh
Additional Commissioner Of Cgst, Central Excise And Service Tax, CGST Building, Dhamtari-Road, Tikrapara, Raipur, Chhattisgarh.
... Respondent(s) For Petitioner : Mr. Somnath Verma, Advocate For Respondents : Mr. Maneesh Sharma, Advocate Hon'ble Shri Rakesh Mohan Pandey, Judge Judgment on Board 17.7.2026
The petitioner has filed this petition assailing the order passed by the Commissioner (Appeals), CGST and Central Excise, Raipur (C.G.) [hereinafter to be referred as ‘Appellate Authority’ ] dated 11.8.2023 whereby the Appellate Authority dismissed the appe
The judgment continues below.
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