Ankit Madan Vs Registrar, Customs, Excise And Service Tax Appellate Tribunal & Ors. (Delhi High Court)
The Delhi High Court recently addressed a case concerning Ankit Madan versus the Registrar, Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) and others. The dispute stemmed from an order issued by CESTAT on April 18, 2024, dismissing the petitioner’s application for restoration of a statutory appeal, coupled with a cost imposition of INR 2 lakhs.
The background of the case reveals that the petitioner previously approached the Delhi High Court through a writ petition in 2021, along with related petitions, which were disposed of on October 10, 2022. The court directed the petitioner to adhere to pre-deposit requirements within 12 weeks.
However, during a subsequent hearing at CESTAT on January 23, 2023, the petitioner appeared without legal representation, resulting in the tribunal being unaware of the deposit status. In line with the court’s directives, CESTAT dismissed the appeal.
Subsequently, an application for restoration was filed before CESTAT, asserting compliance with the court’s directions, albeit without disclosing the delay in pre-deposit. The failure to provide accurate information led CESTAT to dismiss the restoration application, imposing a cost of INR 2 lakhs.
Upon reviewing the case, the Delhi High Court acknowledged the belated compliance with the pre-deposit requirement, albeit with a delay of nine days. While recognizing the petitioner’s lack of candor in presenting facts to CESTAT, the court emphasized the broader interests of justice.
