The Assistant Commissioner Of Central GST And Central Excise vs. M/S. Ohm Srinivasa Paper Boards PVT LTD

Facts

The petitioner, the Assistant Commissioner of Central GST & Central Excise, filed a petition to condone a delay of 353 days in filing a Review Application. This Review Application was intended to challenge an order passed by the High Court in W.P.(MD) No.11023 of 2022 dated 03.07.2024. The respondent, M/s. Ohm Srinivasa Paper Boards Pvt Ltd., was represented by their counsel. The respondent's counsel indicated no serious objection to the delay condonation petition. Consequently, the Court considered the petition for condoning the delay in filing the review application.

Held

The Court decided to condone the delay of 353 days in filing the Review Application. The reasoning was based on the lack of serious objection from the respondent's counsel to the delay condonation petition. The Court found no impediment to allowing the petition for condoning the delay. The ratio decidendi is that where a party seeks to file a review application and the opposing party has no serious objection to the delay in filing, the Court may condone such delay. The operative direction was to allow the petition for condoning the delay and to direct the Registry to number the review application if it is otherwise in order, and then list it for hearing. No issues were expressly left undecided.

Key Issues

1. Whether the delay of 353 days in filing the Review Application against the order in W.P.(MD) No.11023 of 2022 dated 03.07.2024 should be condoned. The petitioner argued for condonation of delay, seeking to file a review application. The respondent, through their counsel, stated they had no serious objection to the delay condonation petition. No specific arguments were recorded for either side regarding the merits of the intended review application, as the current proceeding solely pertains to the condonation of delay.