Supreme Court Dismisses Appeal Due to Lack of Grounds, Upholds CESTAT Ahmedabad's Decision Despite Filing Delay. The SC, comprising Hon'ble Dr. Justice D.Y. Chandrachud and Hon'ble Mr. Justice Hrishikesh Roy, condoned the delay in filing the appeal against the ...
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Supreme Court Dismisses Appeal Due to Lack of Grounds, Upholds CESTAT Ahmedabad's Decision Despite Filing Delay.
The SC, comprising Hon'ble Dr. Justice D.Y. Chandrachud and Hon'ble Mr. Justice Hrishikesh Roy, condoned the delay in filing the appeal against the CESTAT, Ahmedabad's order. However, upon review, the SC found no grounds to overturn the impugned order dated 26 February 2019, resulting in the dismissal of the appeal.
Issues involved: Appeal against the order of the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Ahmedabad.
Issue 1: Delay Condonation
The Supreme Court, comprising Hon'ble Dr. Justice D.Y. Chandrachud and Hon'ble Mr. Justice Hrishikesh Roy, condoned the delay in filing the appeal. This was the initial step taken by the Court before proceeding with the case.
Issue 2: Challenge to Impugned Order
Upon reviewing the case, the Court found no valid reason to interfere with the impugned order dated 26 February 2019 of the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Ahmedabad. Consequently, the appeal was dismissed by the Supreme Court.
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