The court allowed a motion praying for condonation of a 411-day delay in filing an appeal following the reorganisation of the Applicant under the Goods and Services Tax regime, finding the reasons for delay sufficient.
Notice of Motion allowed to condone the 411 days delay in filing the appeal.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
7-NMA-335-2018.DOC
jsn
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
NOTICE OF MOTION NO. 335 OF 2018 IN CENTRAL EXCISE APPEAL (L) NO. 17 OF 2018
The Commissioner of CGST, Mumbai West … Applicant / Ori. Appellant
V/s.
Mahanagar Telephone Nigam Ltd. …Respondent
Mr. J.B. Mishra, for the Applicant / Ori. Appellant. Ms. Dikshita Gupte, for the Respondent.
CORAM: M.S.SANKLECHA & RIYAZ I. CHAGLA, JJ. DATE: 5TH OCTOBER, 2018.
PC:-
Jitendra Shankar Nijasure Digitally signed byJitendra ShankarNijasureDate: 2018.10.0616:18:03 +0530
1/2
7-NMA-335-2018.DOC
Commissioner on 4th September, 2017. Thereafter, he engaged an advocate and appeal was filed on 16th January, 2018.
( RIYAZ I. CHAGLA J. ) (M.S.SANKLECHA, J.)
2/2
2 issues framed by the court
Whether to condone a delay of 411 days in filing an appeal from the Tribunal order.
Whether the reorganisation and transition into the integrated Goods and Services Tax regime validly explains the delay in receiving the impugned order.
Commissioner of CGST, Mumbai West
Mahanagar Telephone Nigam Ltd.
M.S. Sanklecha
Riyaz I. Chagla
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court