BharatTaxGST

Principal Commissioner Of Central GST, Ahmedabad South vs. Kiri Dyes And Chemicals Limited

CA/2517/2020HC GujaratGSTCNR GJHC24047991202002 May 2022Bench: HONOURABLE MR. JUSTICE J.B.PARDIWALA,HONOURABLE MS. JUSTICE NISHA M. THAKORE1 pages
AI SummaryPartly Allowed

Facts

The Principal Commissioner of Central GST, Ahmedabad South (the applicant) filed a Civil Application seeking condonation of delay in filing a Tax Appeal against an order passed by the respondent, Kiri Dyes and Chemicals Limited. The delay in filing the Tax Appeal was 102 days. The applicant sought to have this delay condoned to proceed with their Tax Appeal. The respondent, Kiri Dyes and Chemicals Limited, was served with notice.

Held

The Court condoned the delay of 102 days in filing the Tax Appeal by the Principal Commissioner of Central GST, Ahmedabad South. The Court considered the averments made in the Civil Application and found them sufficient to grant the condonation. The Tax Appeal will now be notified for admission after the summer vacation, subject to the removal of any office objections. The Civil Application is disposed of accordingly.

Key Issues

1. Whether the delay of 102 days in filing the Tax Appeal by the applicant, the Principal Commissioner of Central GST, Ahmedabad South, should be condoned, considering the averments made in the Civil Application. The applicant argued that the delay was justifiable and sought condonation to pursue their Tax Appeal. The respondent, Kiri Dyes and Chemicals Limited, did not record any arguments in the judgment.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
C/CA/2517/2020 ORDER DATED: 02/05/2022 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/CIVIL APPLICATION NO. 2517 of 2020 In F/TAX APPEAL NO. 22631 of 2020 ============================================= PRINCIPAL COMMISSIONER OF CENTRAL GST, AHMEDABAD SOUTH Versus KIRI DYES AND CHEMICALS LIMITED ============================================= Appearance: MR DHAVAL D VYAS(3225) for the Applicant(s) No. 1 NOTICE SERVED for the Respondent(s) No. 1 ============================================= CORAM:HONOURABLE MR. JUSTICE J.B.PARDIWALA and HONOURABLE MS. JUSTICE NISHA M. THAKORE Date : 02/05/2022

ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA)

1.

Having heard the learned counsel appearing for the applicant and having considered the averments made in this civil application, the delay of 102 days caused in filing the Tax Appeal is hereby condoned.

2.

The Tax Appeal shall be notified for admission after summer vacation subject to removal of the office objections, if any.

3.

The civil application stands disposed of accordingly. (J. B. PARDIWALA, J) (NISHA M. THAKORE,J) NEHA

The judgment continues below.

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Reproduced from the public record of the Gujarat High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.