Gujarat Alkalies And Chemicals Limited vs. The Commissioner Of Central GST And Central Excise, Bharuch

Held

The Court held that the delay of 88 days in filing the tax appeal had been sufficiently explained. The Court considered the submissions advanced by the learned advocates for both parties and, in particular, the averments made in the memorandum of application. Based on this, the Court was of the view that the delay was adequately accounted for. Consequently, the application for condonation of delay succeeded. The Court allowed the application, condoned the delay in filing the tax appeal, and made the rule absolute without any order as to costs. The operative direction was to allow the application for condonation of delay.

Facts

The applicant, Gujarat Alkalies and Chemicals Limited, filed a Civil Application seeking condonation of a delay of 88 days in filing a tax appeal. The tax appeal challenges an order dated 23.10.2018 passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad, in Appeal No.E/10348/2018. The respondent is the Commissioner of Central GST and Central Excise, Bharuch. The application was filed under Section 5 of the Limitation Act, 1963. The court heard submissions from both the applicant and the respondent.

Key Issues

1. Whether the delay of 88 days in filing the tax appeal is sufficiently explained, warranting condonation under Section 5 of the Limitation Act, 1963? Arguments for the Petitioner/Applicant: The applicant argued that the delay in filing the tax appeal was sufficiently explained by the averments made in the memorandum of application. They sought condonation of the delay to pursue the appeal. Arguments for the Revenue/Respondent: The respondent, represented by learned senior standing counsel, made submissions regarding the delay.