HomeIndirect TaxesThis Is Why Meghalaya High Court Condones Delay Of 165 Days In...

This Is Why Meghalaya High Court Condones Delay Of 165 Days In Filing Central Excise Appeal

Published on

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Meghalaya High Court has condoned the delay of 165 days in filing central excise appeal.

The bench of Justice H. S. Thangkhiew and Justice B. Bhattacharjee has observed that due to the fault of the counsel, in preparing the draft memo of appeal for which the applicant should not suffer.

The assesseee has filed the application for condonation of delay of 165 days, in filing the appeal against the CESTAT final order.
The applicant contended that the considerable delay that has occurred was primarily due to the fault of the counsel, in preparing the draft memo of appeal and that from the part of the Department also, 3months’ time had been taken in considering the matter.

The respondent/department contended that sufficient cause has not been shown in seeking the condonation. As no ground has been made out, the condonation application should be rejected.

The court held that the applicant should not suffer. As such, the delay of 165 days is condoned. 

Case Details

Case Title: The Commissioner of Central Goods and Services Tax and Central Excise Versus M/s Lamare & Company

Case No.: MC Central Excise Ap. No. 4 of 2024

Date: 17.02.2025

Counsel For Appellant: N. Mozika

Counsel For Respondent: D. Sahu

Read More: Urban Ladder Home Décor Not Liable To TDS On Remittances To Facebook, Amazon Web-Services For Advertisements: Karnataka High Court

Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Latest articles

Bail Granted To Advocate Accused of Filing GST Returns for Non-Existent Firms: Gujarat HC

The Gujarat High Court has granted regular bail to an advocate accused of filing...

“Is Mentioning Judges’ Names In Affidavit Really Improper?” Experts React After Allahabad HC Pulls Up CGST Officer

The Allahabad High Court has reprimanded a Central GST officer for citing judicial precedents...

CAG’s Role in GST Audits Questioned: Concerns Over Indirect Access to Taxpayer Documents

A recent discussion among indirect tax experts has revived an important debate regarding the...

Top 10 Cashback UPI Apps in India (2026)

India’s Unified Payments Interface (UPI) has transformed the digital payment ecosystem by enabling instant...

More like this

Bail Granted To Advocate Accused of Filing GST Returns for Non-Existent Firms: Gujarat HC

The Gujarat High Court has granted regular bail to an advocate accused of filing...

“Is Mentioning Judges’ Names In Affidavit Really Improper?” Experts React After Allahabad HC Pulls Up CGST Officer

The Allahabad High Court has reprimanded a Central GST officer for citing judicial precedents...

CAG’s Role in GST Audits Questioned: Concerns Over Indirect Access to Taxpayer Documents

A recent discussion among indirect tax experts has revived an important debate regarding the...