Chartered Accountant
Bookmark and Share
click here to subscribe our newsletter
 
 
Corporate News *   CBIC issues draft rules for Customs valuation *  Top Headlines: Threshold for Benami deals, green bond investors, and more *  Govt aims 1-hour clearance for goods at all ports *  Exporters Allowed To Use RoDTEP, RoSCTL Scrips To Pay Customs Duty, Transfer Them; Rules Amended *  Millions of labourers to be affected by brick producers’ strike over hike in GST, coal rates *  Inauguration of ‘kendriya GST parisar’ *  Transporter can seek Release of Conveyance alone, not Goods under GST Act: Madras HC *  GST: Quoting of DIN Mandatory for Responding to Notice, Govt Modifies Portal *  Firms can soon file claims for GST credits of ?400 cr *  CBIC issues modalities for filing transitional credit under GST. *  Mumbai: Man creates 36 fake GST firms, arrested for input tax credit fraud of Rs 23 cr *  Report to restructure Commerce Ministry under study; idea is to set up trade promotion body: Goyal *  Firms can soon file claims for GST credits of ?400 cr *  Gambling Alert! Govt May Levy Up To 28% GST; UP, Bengal Back Move *  EPFO backs raising retirement age to ease pressure on pension funds *  India Moving Up Power Scale, Set to Become Third Largest Economy By 2030 *  Airfares Get Expensive: What Changes for Flyers From Today? *  IRCTC Latest News: Passengers to Pay More For Cancelling Confirmed Rail Tickets Soon. *  IBC prevails over Customs Act, says Supreme Court. *  As GST enters sixth year, a time for evaluation and reassessment *  There’s GST on daily essentials as Centre needs money to buy MLAs: Arvind Kejriwal *  Now, GST on cancellation of confirmed train tickets, hotel bookings *  GST kitty for top States could rise 20% in FY23, says Crisil *  French customs officials seize another cargo vessel over Russia sanctions *  TradeLens builds on Asia momentum with Pakistan Customs deal *  Hike tax on tobacco, reduce affordability & increase revenue: Civil society organizations to GST council *  Bihar: ?10 crore tax evasion on tobacco products detected in raids *  Centre failed on GST, COVID; would it be anti-national? Rajan on Infosys row *  Service Tax not Chargeable on Income Tax TDS portion paid by recipient: CESTAT grants relief to TVS *  Foreign portfolio investors make net investment of Rs 7575cr in Sep so far
Subject News *  Run-up to Budget: Monetary threshold for GST offences may rise to Rs 25 cr *   GST (Tax) E-invoice Must For Businesses With Over Rs 5 Crore Annual Turnover *   Both Central GST and excise duty can be imposed on tobacco, rules Karnataka high court *   CBIC Issues Clarification On Extended Timelines For GST Compliance *   CBIC Issues Clarification On Extended Timelines For GST Compliance *  Budget 2023- 9.6 crore gas connections *  GST: Tamil Nadu Issues Instructions for Assessment and Adjudication Proceedings *  GST: CBIC Extends Last Date for filing of ITC *  GST collection in September surpasses Rs 1.4 lakh crore for straight seventh time *  Dollar smuggling case: Customs chargesheet names M Sivasankar as key conspirator. *  Hike in GST rates fuels inflation *  Assam: CBI arrests GST commissioner in Guwahati *  GST fraud worth ?824cr by 15 insurance Cos detected *  India proposes 15% customs duties on 22 items imported from UK *  Decriminalising certain offences under GST on cards *  Surge in GST collections more due to higher inflation: India Ratings *  MNRE Notifies BCD and Hike in GST Rates as ‘Change in Law’ Events But With a Condition | Mercom India *   Solar projects awarded before customs duty change allowed cost pass-through *  Rajasthan High Court Dismisses Writ Petitions Challenging Levy Of GST On Royalty *   GST revenue in September likely at Rs 1.45 lakh crore *  Govt working on decriminalising certain offences under GST, lower compounding charge *  Building an institution like GST Council takes time, trashing is easy: Sitharaman *  GST collections in Sept may touch ?1.5 lakh crore *  KTR asks Centre to withdraw GST on handlooms *  After Gameskraft, More Online Gaming Startups To Receive GST Tax Claims *  Madras HC: AAR Application Filed Under VAT Does Not Survive After GST Enactment *  Threshold for criminal offences under GST law may be raised *  Bengaluru: Gaming company faces biggest GST notice of Rs 21,000 crore *  CBIC clarifies Classification of Cranes for GST, Customs Duty *  Customs seize gold hidden in bicycle in Kerala airport  

Comments

Print   |    |  Comment

PJ/Case Laws/2012-13/1506

Whether COD in filing appeal acceptable when delay occurred as the concerned person left the job ?

Case:-ISHWAR MENTAL INDUSTRIES  Versus COMMISSIONER OF CENTRAL EXCISE, JAIPUR

Citation:-2013 (29) S.T.R.539 (Tri.-Del.)

Brief Fact:  The delay in filing the present appeal is of 14 days which stands attributable to the fact that the appellant being away from his place of office. Keeping in view the fact that the delay is only about 14 days, the delay was condoned.  Further, it was noted that the Commissioner (Appeals) has rejected the appeal on the point of time-bar inasmuch as the appeal before him was filed with the delay of 69 days. The appellant filed COD application before Commissioner (Appeals) on the ground that their excise person left the job on 24-4-2007 and as such the appeal could not be prepared well within the time and could not be filed before the last date of expiry, i.e., 21-4-2011. The Commissioner (Appeals) has not accepted the above reason for late filing of appeal and rejected the appeal.

Appellant Contentions: The Appellant’s Contention is that one of their employee Shri Ram Chander Choudhary who was looking after Excise work, left the job on 24-3-2011 and joined another factory on 4-4-2011. All relevant papers were lying with him and as such the last date of expiry, i.e., 21-4-2011. The Commissioner (Appeals) has not accepted the above reason for late filing of appeal and rejected the appeal.

Reasoning of Judgment:-At this stage, Tribunal noted the decision of Hon’ble Supreme Court in the case of Perumon Bhagvathy Devaswom wherein after discussing no. of judgments as well as that of the High Courts,  enunciated the principles which need to be kept in mind while dealing with applications filed under the provisions of Order 22, CPC along with an application for bringing the legal representatives on record. In paragraph 13 of the judgment, the Hon’ble Court has as under:-

“13. (i) The words “sufficient cause for not making the application within the period of limitation “ should be understood and applied in reasonable, pragmatic, practical and liberal manner, depending upon the facts and circumstances of the case, and type of case. The words ‘sufficient cause’ in section 5 of the Limitation Act should received a liberal construction so as to advance substantial justice, when the delay is not on account of any dilatory tactics, want of bona fides, deliberate inaction or negligence on the part of the appellant.

(ii)  In consideration the reasons for condonation of delay, the courts are more liberal with reference to applications for setting aside abatement, than other cases. While the court will have to keep in view that a valuable right accrues to the legal representative of the decreased respondent when the appeal abates, it will not punish an appellant with foreclosure of the appeal, for unintended lapses. The courts tend to set aside abatement and decided the matter on merits, rather than terminate the appeal on the ground of abatement.

(iii) The decisive factor on condonation of delay, is not the length of delay but sufficient of a satisfactory explanation.”

Tribunal was of view that by adopting the above guidelines laid down by Hon’ble Supreme Court, we deem it fit that the appellant has to be shown some leniency in the present case for the purpose of condoning the delay before Commissioner (Appeals). The circumstances explained by the appellant cannot be held leading to any conscious delay or dilatory tactics on their behalf. As such we are of the view that Commissioner (Appeals) should have condoned the delay and should have decided the appeal on merits. In the view of the above, we set aside the order of Commissioner (Appeals) and direct him to decide the appeal on merits after condoning the delay in filing the appeal.

Decision:-COD as also stay petition and appeal gets disposed of in above manner.

Comment:- The crux of this case is that a lenient approach should be taken in condonation of delay applications when the delay is not significant and the reason for late filing are not backed by any conscious, or deliberate ulterior motive and can be held as reasonable.

 
Department News


Query

 
PRADEEP JAIN, F.C.A.

Head Office : -

Address :
"SUGYAN", H - 29, SHASTRI NAGAR, JODHPUR (RAJ.) - 342003

Phone No. :
0291 - 2439496, 0291 - 3258496

Mobile No. :
09314722236

Fax No. :0291 - 2439496


Branch Office : -

Address:
1008, 10th FLOOR, SUKH SAGAR COMPLEX,
NEAR FORTUNE LANDMARK HOTEL, USMANPURA,
ASHRAM ROAD, AHMEDABAD-380013

Phone No. :
079-32999496, 27560043

Mobile No. :
093777659496, 09377649496

E-mail :pradeep@capradeepjain.com