Madhusudan Industries LTD. vs. The Commissioner Of Central GST And Central Excise, Ahmedabad Iii

Held

The Court allowed the Civil Application, thereby condoning the delay of 333 days in preferring the Tax Appeal. The reasoning provided is that the Court, having heard the learned counsel for the applicant and considered the averments made in the application, found it appropriate to grant the relief. The Civil Application was disposed of with the rule made absolute. The Tax Appeal will now be notified for admission. The Court did not delve into the merits of the Tax Appeal itself, as the decision was solely on the condonation of delay.

Facts

The petitioner, Madhusudan Industries Ltd., sought condonation of a delay of 333 days in filing a Tax Appeal before the Gujarat High Court. The appeal was against an order passed by the Commissioner of Central GST and Central Excise, Ahmedabad III. The Civil Application was filed to seek this condonation. The revenue, represented by the Commissioner, was the respondent.

Key Issues

1. Whether the delay of 333 days in filing the Tax Appeal should be condoned, considering the averments made in the Civil Application. This issue turns on the discretion of the Court to grant relief under the relevant procedural rules governing appeals. Arguments: Petitioner (Madhusudan Industries Ltd.): Argued that sufficient grounds existed for condoning the delay, as detailed in the averments made in the Civil Application. No specific provision or precedent was cited in the judgment for this argument. Revenue (Commissioner of Central GST and Central Excise): The judgment records no specific arguments from the revenue side regarding the condonation of delay.