Back
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
DEVASHIS BARUAH
Madan Baidya S/o Late Barada Baidya – Appellant
Versus
Union of India, Represented by the Secretary – Respondent
| Table of Content |
|---|
| 1. factual basis for the writ petition. (Para 2 , 3 , 4) |
| 2. limitation period extended due to covid. (Para 5 , 6 , 8) |
| 3. court's view on jurisdiction and delay. (Para 7 , 9) |
| 4. court's order quashing the delay decision. (Para 10) |
JUDGMENT :
DEVASHIS BARUAH, J.
1. Heard Mr. R. S. Mishra, the learned counsel appearing on behalf of the petitioner. Mr. S. C. Keyal, the learned counsel appears on behalf of the respondent Nos.1 to 4.
2. The present writ petition has been filed challenging the Order-in-Appeal No. 513/GHY(A)/COMMR/ST/DIB/2023 dated 14.09.2023, (hereinafter referred to as ‘the impugned order’) whereby the application filed for condonation of delay was rejected on the ground that there was a delay of 17 days in filing the Appeal.
3. The brief facts which led to the filing of the instant writ petition is that an Order-in-Original No.DIV/JOR/ST/01/21-22 dated 12.05.2021 was passed by the Assistant Commissioner, Central Goods and Service Tax, Jorhat whereby service tax as well as penalty and interest have been imposed upon the petitioner. The petitioner thereupon filed an Appeal on 17.06.2022. In terms with Section 85 (3A) of the Finance Act, 1994, the period for filin
The Court ruled that the delay in filing an appeal could be condoned under the Finance Act due to the extraordinary circumstances of the COVID pandemic, as extended by the Supreme Court's directive.
Exceptional condonation of appeal delay beyond statutory limit justified by COVID-19 pandemic and short delay duration.
The appellate authority under the Finance Act, 1994, has no jurisdiction to condone delays beyond the statutory limit, and special statutes exclude the application of the Limitation Act.
Assessment – Condonation of Delay in filing Appeal - Appellate authority is not empowered to condone the delay beyond the aggregate period of limitation - statutory appeal was barred by limitation, t....
The appellate authority's power to condone delay in filing an appeal is limited to statutory provisions, emphasizing strict adherence to the prescribed time limits.
The court established that the limitation period for filing appeals under the Goa Value Added Tax Act is subject to exclusion during extraordinary circumstances such as the COVID-19 pandemic, as dire....
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
