HON’BLE MR. JUSTICE BISWANATH SOMADDER, CHIEF JUSTICE HON’BLE MRS. JUSTICE MEENAKSHI MADAN RAI, JUDGE …

ORDER : (per the Hon’ble, the Chief Justice)

This is an application taken out by the Commissioner of Central Goods and Services Tax and Central Excise, Siliguri Commissionerate, seeking condonation of delay in respect of Tax Appeal No. 118 of 2025 (Filing No.), invoking the provisions of section 5 of the Limitation Act, 1963.

In order to justify the delay, following statement made by the applicant/appellant appears under paragraph 4 of the application:-

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4. The aforementioned Impugned Final Order was passed on 21^st November, 2024. As a regular practice, certified copies of Final Orders are sent from the office of Learned Tribunal. Therefore, the certified copy of order has never been applied by the office of the applicant/appellant. Accordingly, the certified copy of the Order dated 21^st November, 2024 was received by the office of the appellant on 20.01.2025. Further, the date of uploading of the Final Order is not available on the official website of Learned Tribunal. On further enquiry in the office of Learned Tribunal, it was mentioned that the Order copy are uploaded usually