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VIBHU BAKHRU, AMIT MAHAJAN
Principal Commissioner Central Tax, Delhi South – Appellant
Versus
Brahmaputra Infrastructure Ltd. – Respondent
JUDGMENT
Vibhu Bakhru, J.
1. The appellant has filed the present appeal impugning an order dated 06.07.2018 passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi in Appeal No.ST/53655/2015. The appellant states that the said order was received on 23.07.2018. The present appeal was filed on 31.05.2019, almost 10 months after the receipt of the impugned order.
2. The appellant had also filed an application seeking condonation of delay, stating that the delay 'is due to misplacement of some of the file papers in the office which were recovered later on and the matter further got delayed due to oversight and inadvertence.' Apart from the aforesaid, no other reason for condoning the delay was mentioned in the application (CM. APPL. 9867/2022). Further, the application also did not specify the period of delay. Since the prayer clause of the said clause did not specify the number of days of delay, which the appellant prayed for being condoned, the appellant was given an opportunity to file a better application.
3. Thereafter, the appellant filed another application (CM NO.33370/2022) further improving the reasons as stated in the first application. The reasons for se
Government departments are under a special obligation to ensure diligence and commitment in filing appeals, and condonation of delay should not be used as an anticipated benefit for government depart....
Letter and Sprit - In the present case the appellant is a government department and all its officials are government employees who need to follow the law of the land in letter and spirit.
The court emphasized the term 'sufficient cause' as a necessary condition for the extension of the prescribed period under the Limitation Act, highlighting the importance of providing adequate reason....
Government entities must provide compelling reasons for delays in legal proceedings, as bureaucratic inefficiencies are insufficient for condonation.
Government departments are under a special obligation to ensure diligent and committed performance of their duties, and condonation of delay should not be used as an anticipated benefit for governmen....
Condonation of delay is an exception and should not be used as an anticipated benefit. Government departments are under a special obligation to ensure diligence and commitment in performing their dut....
The court emphasized the accountability of State-Authorities for inaction and held that the impersonal machinery of the government cannot be used as a ground for condonation of delay.
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