Department appealed a CESTAT order after a delay of over 600 days, citing only internal correspondence. The Delhi High Court found no sufficient explanation for the delay, dismissed the condonation application, and consigned the appeal and pending stay application to the record.
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.
$~17
PRINCIPAL COMMISSIONER CGST .....Appellant
Through: Mr. Aditya Singla, SSC along with Mr. Rtiwik Saha and Mr. Raghav Bakshi, Advs.
versus
MS IDP EDUCATION INDIA PVT LTD .....Respondent Through: Mr. Tarun Gulati, Sr. Adv. with Mr. Arghadeep Roy & Mr. Devansh Garg, Advs.
CORAM:
HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA
O R D E R
% 19.07.2024
CM APPL. 8109/2024 (626 Days Delay)
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 03/07/2025 at 06:59:51
SERTA 4/2024 & CM APPL. 8108/2024 (Stay)
YASHWANT VARMA, J
RAVINDER DUDEJA, J
JULY 19, 2024/ RW
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 03/07/2025 at 06:59:51
1 issue framed by the court
Whether the 626-day delay in filing the appeal against the CESTAT order dated 28 October 2021 should be condoned.
Principal Commissioner CGST
MS IDP Education India Pvt Ltd
Yashwant Varma
Ravinder Dudeja
As recorded by the court registry
An appeal in a service tax matter.
Judgements on the same questions, provisions and authorities, from every court
