Principal Commissioner of Central Goods and Service Tax and Central Excise Vs Numal Saikia (Gauhati High Court)
Gauhati High Court condoned a 265-day delay in an appeal filed by the Principal Commissioner of Central Goods and Service Tax and Central Excise. The appeal was against an order from the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) dated August 11, 2022. The respondent, Numal Saikia, objected to the delay’s condonation, arguing that the only reason provided was a general “governmental delay” and that a pre-show cause notice consultation was not conducted, which is mandatory for imposing taxes on works contract services. The respondent also asserted that the works contract services they provide for a government organization are exempt from taxation. Despite these objections, the court granted the application for condonation of the delay based on the reasons stated within the application itself. The interlocutory application was allowed, and the court instructed the registry to register the appeal and list it for hearing on August 20, 2025.
FULL TEXT OF THE JUDGMENT/ORDER OF GAUHATI HIGH COURT
We have heard Mr. K. Jain, learned Advocate for the applicant/appellant and Mr. S. Mitra, learned Advocate for the respondent on the issue of condonation of delay of 265 days in preferring the connected appeal against the order dated 11.08.2022 passed by the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Kolkata in Service Tax Appeal No.75969/2021.
