Chandan Deka Vs Union of India (Gauhati High Court)
A recent judgment of the Gauhati High Court in Chandan Deka v. Union of India & Ors., W.P.(C) No. 2081/2026, decided on 20.05.2026 gives important guidance on the manner in which delay in filing statutory appeals is to be dealt with. The judgment was rendered in the context of an appeal under Section 85(3A) of the Finance Act, 1994, which governed service tax appeals before the Commissioner (Appeals). However, the principle laid down by the Court has direct relevance to GST appeals, particularly appeals before the GST Appellate Tribunal under Section 112 of the CGST Act, 2017.
The issue before the Court was whether an appeal filed beyond the normal limitation period, but within the condonable period, could be rejected merely because the appellant had not filed a separate application for condonation of delay. The Gauhati High Court held that though the obligation to show sufficient cause is always upon the appellant, the statute did not specifically require that such sufficient cause must be explained only by a separate application. The Court specifically observed:
“It is not specifically laid down in sub-section [3A] of the Section 85 that the cause, which is to be sufficient, is to be explained in a separate application. The cause can also be explained in the memo of appeal.”
