Vanita Texturisers Private Limited vs. Commissioner Of Central Excise And GST

Held

The Court held that sufficient cause had been made out for the condonation of the 18-day delay in preferring the Tax Appeal. The reasoning was based on the Court being convinced, after hearing the learned counsel for both parties and considering the materials on record, that the delay was justifiable. The ratio of this decision is that if a party demonstrates sufficient cause for a delay in filing an appeal, and the court is satisfied with the explanation and supporting materials, the delay will be condoned. The operative direction was to condone the delay and make the rule absolute to that extent. The Tax Appeal was then to be notified for admission.

Facts

The applicant, Vanita Texturizers Private Limited, filed a Civil Application before the High Court of Gujarat seeking condonation of a delay of 18 days in preferring a Tax Appeal. The Tax Appeal was to be filed against an order or action by the Commissioner of Central Excise and GST. The revenue or State was represented by the Commissioner of Central Excise and GST. The specific tax period and the amount in dispute were not recorded in this order. The procedural history leading to the delay was not detailed, but the application was for condonation of the delay in filing the appeal.

Key Issues

1. Whether sufficient cause has been made out for condonation of delay of 18 days in preferring the Tax Appeal, as contemplated under the relevant procedural rules governing appeals. The applicant argued that they had sufficient cause for the delay. The respondent, Commissioner of Central Excise and GST, was represented, and arguments were heard from both sides. The court considered the materials on record to determine if the delay should be condoned.