Sai Kripa Engineering Associates vs. Commissioner Of Central GST And Central Excise
Held
The Court did not decide the substantive issues of the appeal on merits. Instead, it addressed a procedural matter. The Court held that the petitioner must cure the defects in the filing of the certified copy of the order and the application for condonation of delay within 15 days. The Court reasoned that proper procedural compliance is necessary for the appeal to be considered. The ratio decidendi is that procedural defects must be rectified within the stipulated time, failing which the appeal may be dismissed. The operative direction was to cure the defects within 15 days, failing which the appeal would stand dismissed. No substantive issues were left undecided as they were not reached.
Facts
The petitioner, Sai Kripa Engineering Associates, has filed a Central Excise Appeal No. 3 of 2025 before the High Court of Madhya Pradesh at Jabalpur. The respondent is the Commissioner of Central GST and Central Excise. The petitioner's counsel sought time to cure defects related to the filing of a certified copy of the order and an application for condonation of delay. The court directed that the defects be cured within 15 days. Upon curing the defects, a copy of the appeal is to be supplied to the respondent's counsel. The court also directed the office to reflect the name of the respondent's counsel. It was made clear that if the defects are not cured, the appeal would be dismissed without further reference to the Bench.
Key Issues
1. Whether the petitioner has complied with the procedural requirements for filing the appeal, specifically concerning the certified copy of the order and the application for condonation of delay? (Procedural issue) Contentions: Petitioner: Argued that the limitation period for filing the appeal should be counted from the date of filing the certified copy and sought time to rectify the defects in the filing. Revenue: No arguments recorded in the judgment as the matter was at an early stage concerning procedural compliance.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER Per: Justice Vivek Rusia Learned counsel for the applicant prays time to cure the defect of filing of certified copy order and application for condonation of delay because the limitation is liable to be counted from the date of filing of certified copy. Defect be cured within 15 days. After curing of the defect, copy of appeal shall be supplied to the counsel for the respondent i.e. Shri Rajvardhan Dutt Padraha, Advocate. Office is directed to reflect the name of Shri Rajvardhan Dutt Padraha, Advocate as counsel for respondent. It is made clear that if the default is not cured, the appeal shall dismiss without further reference of the Bench. Praveen
1 CEA-3-2025 NEUTRAL CITATION NO. 2025:MPHC-JBP:57185
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