Sanvijay Rolling And Engineering Ltd Vs Commissioner of CGST and Central Excise (Bombay High Court)
Bombay High Court imposed cost of Rs. 5,000/- for each application for consuming judicial time of court for no valid reason since appellant simultaneously filed appeal u/s. 35-G(2)(a) and application u/s. 35-C(2) of the Income Tax Act.
Facts- The present appeal has been preferred by the appellant. Notably, sub-section (2) of section 35-G provides that the party aggrieved by an order passed by the appellate tribunal may file appeal to the High Court within a period of 180 days from the date on which the order appealed against is received by the aggrieved party. Sub-section (2a) provides that the High Court may admit the appeal after the expiry of 180 days, if it is satisfied that there was sufficient cause for not filing the same within that period.
Read SC Judgment: Simultaneous Excise Appeal & Rectification Not Permissible, SC Stays High Court Order
Thus, the only question that requires answer is whether the applicant has shown sufficient cause for not filing appeal within 180 days from the date of receipt of the impugned order. Admittedly, the appellate tribunal has passed order on 22-2-2022. The applicant claims that the order was received on 3-3-2022. According to the applicant, 180 days period was to expire on 30-8-2022. The appeal has been filed on or about 27-2-2023 and accordingly, delay of 184 days is sought to be condoned.
