BharatTaxGST

The Principal Commissioner, Central GST, Ahmedabad South vs. M/S Modern Business Solutions

CA/1398/2020HC GujaratGSTCNR GJHC24008099202016 December 2020Bench: HONOURABLE MR. JUSTICE J.B.PARDIWALA,HONOURABLE MR. JUSTICE ILESH J. VORA1 pages
AI SummaryPartly Allowed

Facts

This matter concerns Civil Application No. 1398 of 2020 filed by the Principal Commissioner, Central GST, Ahmedabad South (the Revenue) seeking condonation of delay in filing Tax Appeal No. 122 of 2020. The respondent is M/s Modern Business Solutions. The Revenue sought to appeal an order, the details of which are not specified in this excerpt. The learned counsel for the Revenue and the respondent were heard. The Court considered the cause assigned for the delay.

Held

The Court held that sufficient cause was assigned in the application seeking condonation of delay. Consequently, the delay was condoned. The Civil Application was disposed of, and the main matter, Tax Appeal No. 122 of 2020, was ordered to be notified for admission immediately after the winter vacation. The name of the respondent's counsel was to be shown in the cause list on the date the main matter is notified. The Court's decision on the merits of the Tax Appeal itself was not addressed in this order.

Key Issues

1. Whether the delay in filing the Tax Appeal No. 122 of 2020 by the Revenue is liable to be condoned, considering the reasons provided. The Revenue argued that sufficient cause was assigned for the delay. The respondent's argument on this issue is not recorded. The Court had to decide whether to accept the explanation for the delay and permit the appeal to be heard on merits.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
C/CA/1398/2020 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/CIVIL APPLICATION NO. 1398 of 2020 In R/TAX APPEAL NO. 122 of 2020 ===================================================== THE PRINCIPAL COMMISSIONER, CENTRAL GST, AHMEDABAD SOUTH Versus M/S MODERN BUSINESS SOLUTIONS ===================================================== Appearance: MR. PARTH H BHATT(6381) for the Applicant(s) No. 1 DS AFF.NOT FILED (R)(71) for the Respondent(s) No. 1 ====================================================== CORAM: HONOURABLE MR. JUSTICE J.B.PARDIWALA and HONOURABLE MR. JUSTICE ILESH J. VORA Date : 16/12/2020

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

1.

We have heard Mr. Parth Bhatt, the learned Standing Counsel appearing for the applicant – Revenue and Mr. Dhaval Shah, the learned counsel appearing for the respondent.

2.

Having regard to the sufficient cause assigned in the application seeking condonation of delay, the delay is accordingly condoned.

3.

The Civil Application stands disposed of. The main matter i.e. Tax Appeal No.122 of 2020 shall now be notified for admissio

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.