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SUPREME COURT OF INDIA
SANJIV KHANNA, J.K. MAHESHWARI, JJ.
M/s Laxmi Srinivasa R And P Boiled Rice Mill – Appellant
Versus
The State Of Andhra Pradesh & Anr. - Respondents
Civil Appeal No. of 2022 (@SLP(C) No.11225 of 2022)
Decided on : 14-11-2022.
Limitation Act, 1963 -- S. 14 -- exclusion of time -- exclusion of time is different, and cannot be equated with condonation of delay
-- period once excluded, cannot be counted for purpose of computing period for which delay can be condoned -- for exclusion of time u/s. 14, conditions stipulated in S. 14 have to be satisfied. (2008) 7 SCC 169 and (2021) 10 SCC 401 referred to. [Para 3
ORDER :
1. Leave granted.
2. The impugned order passed by the High Court affirming the order dated 27.04.2018 passed by Appellate Deputy Commissioner (CT) (FAC), Vijayawada, holding that the delay is beyond condonable period is unsustainable in law.
3. It is an accepted position that the appellant had filed a writ petition before the High Court on 24.02.2018, which was not entertained vide the order dated 07.03.2018 on the ground that the appellant should approach the Appellate Authority. The appellant is entitled to ask for exclusion of the said period in terms of Section 14 of the Limitation Act, 1963. Exclusion of time is different, and cannot be equated with condonation of delay. The period once excluded, cannot be counted for the purpose of computing the period for which delay can be condoned. Of course for exclusion of time under Section 14 of the Limitation Act, 1963, the conditions stipulated in Section 14 have to be satisfied. 1[See Consolidated Engineering Enterprises Vs. Principal Secretary, Irrigation Department and Ors., (2008) 7 SCC 169 and Kalpraj Dharamshi and Anr. Vs. Kotak Investment Advisors Limited and Anr.,]
4. In the facts of the present case, we find that the period from the date of filing of the writ petition on 24.02.2018 and the date on which it was dismissed as not entertained viz. 07.03.2018, should have been excluded. The writ proceedings were maintainable, but not entertained. Bona fides of the appellant in filing the writ petition are not challenged. Further, immediately after the dismissal of the writ petition, the appellant did file an appeal before the Appellate Authority. On exclusion of the aforesaid period, the appeal preferred by the appellant would be within the condonable period. Accordingly, we direct that the application for condonation of delay filed by the appellant would be treated as allowed. The delay is directed to be condoned.
5. Recording the aforesaid, the appeal is allowed with the direction that the Appellant Authority would examine the appeal on merits.
6. We clarify that have not expressed any opinion on the merit of the case.
7. Pending application(s), if any, shall stand disposed of.
Court must ascertain the bona fides of delay explanations before considering the merits of the case.
Court condoned condonable delay in GST appeal despite missing application, quashing rejection and restoring for merits.
Court can condone delay in GST appeal filing within limits despite no application, prioritizing merits over procedure.
An inordinate delay in filing an appeal cannot be condoned as a matter of right without providing sufficient and satisfactory justification or cause for the delay.
Unexplained inordinate delay cannot be condoned without sufficient cause, even with liberal approach.
Inordinate delay of 1205 days not condoned absent bona fide sufficient cause, prioritizing limitation over substantial justice.
The court ruled that failure to provide a bona fide explanation for a significant delay in filing a Writ Appeal results in a dismissal of the appeal as barred by limitation.
The court holds that a delay in filing an appeal may only be condoned if sufficient cause is shown, emphasizing the necessity of bona fide reasons.
Delay in filing appeals must be substantiated with valid reasons, balancing interests of both parties is crucial.
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