Era Cell Private Limited v. The Assistant Commissioner Of GST and Central Excise
Case brief
What is this about?
Era Cell Private Limited v. Assistant Commissioner of GST and Central Excise, Poonamalle Division; Deputy Commissioner of GST and Central Excise, TRC Section, Chennai South Commissionerate — Madras High Court, CMP No. 16358 of 2026 in WA No. 907 of 2026, order dated 15-07-2026 (Dr. G. Jayachandran J. and N. Mala J.). Condonation of nearly 40-day delay in depositing Rs.25 lakhs (instalments: Rs.6 lakhs on 05.06.2026, Rs.4,00,000 on 10.06.2026, Rs.15,00,000 on 07.07.2026) imposed by order dated 20.04.2026 to revive the right of appeal; order of the learned Single Judge in WP No. 833 of 2026 dated 27.01.2026 affirmed; respondents directed to proceed in accordance with law after affording opportunity to the assessee; petition closed. Keywords: extension of time, condonation of delay, GST, Central Excise, writ appeal, revival of right of appeal, deposit condition.
What did the court decide?
Delay of nearly 40 days in complying with the conditional order dated 20.04.2026 condoned; order of the learned Single Judge affirmed; respondents directed to proceed further in accordance with law after affording an opportunity to the assessee; the petition seeking extension of time closed