The Commissioner Cgst and Cx, Thane Rural v. Akasha Syncotex Ltd.
Case brief
What is this about?
This single bench dismissed a notice of motion seeking condonation of a 431-day delay in filing a Central Excise appeal. The bench found the explanation regarding GST implementation training insufficient to justify the loss of appeal time, leading to the dismissal of the motion and consequent non-survival of the appeal.
What did the court decide?
Motion for condonation of delay dismissed; Appeal held not to survive.