The Bombay High Court at Goa has quashed the order passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) citing that there was a huge delay in passing the order.

“When there is a huge delay in passing of the order by the CESTAT and though it is specifically contended by the learned Counsel for the Petitioner that the relevant point has not been taken into consideration, without going into the same, merely on the ground of delay, we are constrained to quash the impugned order and remand the matter back to the Tribunal for its fresh consideration,” the bench of Justice Bharati Dangre and Justice Ashish S. Chavan observed.

The petitioner, Himachal Futuristic Communication Ltd challenged the order passed by the CESTAT, Mumbai. 

The copy of the order passed by the CESTAT in Custom Appeal arising out of Order in Original, dated 30.07.2007 passed by the Commissioner of Customs, Central Excise and Service Tax, Panaji-Goa, reflecting the date of hearing as 19.12.2022 and date of decision as 19.12.2022, but apparently from the forwarding communication received by the Petitioner, the judgment is pronounced on 28.08.2024 i.e. after a period of two years.

The court while allowing the writ petition found that the order was flawed on two grounds, firstly, on the ground of violation of principles of natural justice, and secondly, the order was delivered belatedly.

Case Details

Case Title: Himachal Futuristic Communication Ltd. Versus UOI

Case No.: Writ Petition No.206 Of 2025

Date: 06/10/2025

Counsel For  Petitioner: Lalita Phadke, Advocate

Counsel For Respondent: Asha Desai, Senior Standing Counsel 

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