The Hon’ble Supreme Court of India in Union of India & Ors. v. M/s Vishnu Aroma Pouching Pvt. Ltd. & Anr. [Special Leave Petition(Civil) Diary No(s). 1434/2021 dated June 29, 2021] has imposed penalty of 25000/- INR on the Revenue Department for delay in filing the Special Leave Petition (“SLP”) for wastage of judicial time. Further, directed to recover the amount from officers responsible for the delay in filing the SLP.
Facts:
This petition has been filed by the Revenue Department (“the Petitioner”) against the judgment of the Hon’ble Gujarat High Court in the case of M/s Vishnu Aroma Pouching Pvt. Ltd. v. Union of India [R/Special Civil Application No. 5629 of 2019 dated November 14, 2019], wherein the Court held that, the assessee cannot be saddled with the liability of paying excessive interest at the rate of 18% p.a. on the tax liability, which was already discharged on time, but not recorded due to system-glitch/crash without there being any default on assessee’s part.
Issue:
- Whether the SLP filed by the Petitioner without any valid reason for condonation of delay is admissible?
Held:
The Hon’ble Supreme Court of India in Special Leave Petition (Civil) Diary No(s). 1434/2021 dated June 29, 2021 held as under:
