The Commissioner Of Central GST, Ahmedabad South vs. M/S Ahmedabad Municipal Transport Service

Held

The Court held that the delay occasioned in preferring the appeal had been sufficiently explained. Based on the submissions advanced by the learned senior standing counsel for the applicant and the averments made in the memorandum of application, the Court found the explanation for the delay to be satisfactory. Consequently, the application for condonation of delay was allowed, and the delay in filing the Tax Appeal was condoned. The Rule was made absolute with no order as to costs. The specific reasons for the delay or the merits of the underlying Tax Appeal were not discussed as the application was solely for condonation of delay.

Facts

The Commissioner of Central GST, Ahmedabad South (the applicant) filed a Civil Application seeking condonation of a 27-day delay in filing a Tax Appeal. The Tax Appeal challenges an order dated December 6, 2018, passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), West Zonal Bench, Ahmedabad, in Appeal No. ST/14062/2013. The respondent is M/s Ahmedabad Municipal Transport Service. The applicant's counsel presented arguments, and despite service of notice, the respondent did not appear.

Key Issues

1. Whether the delay of 27 days in filing the Tax Appeal is sufficiently explained, thereby warranting condonation under Section 5 of the Limitation Act, 1963. The applicant argued that the delay was sufficiently explained, as detailed in the memorandum of application. The applicant relied on the averments made in the application to justify the delay. The respondent did not present any arguments as they remained unrepresented.