Condonation of delay refused where administrative negligence and vague explanations failed to establish sufficient cause for inordinate inaction.

The Bombay High Court held that a 746-day delay in moving to set aside a self-operating order could not be condoned because the Revenue's explanation showed administrative negligence rather than sufficient cause. Frequent transfers of officers and departmental reconstitution after the GST regime did not excuse the prolonged inaction, and the belated claim that the dismissal was discovered on the Court website lacked particulars. The Court reiterated that the Revenue must pursue its cases diligently and cannot rely on internal lapses to justify such delay. The motion was dismissed and the adverse procedural consequence remained in force.

---

---

Issues: Whether 746 days' delay in filing the motion to set aside the self-operating order rejecting the appeal could be condoned on the ground of frequent transfers of departmental officers and reconstitution of the department after the GST regime.

Analysis: The explanation for the inordinate delay was found unsatisfactory. Frequent transfers of officers did not absolve the department of its duty to pursue the appeal diligently. The affidavit did not give a credible explanation for the long period of inaction, and the belated claim that the dismissal was discovered on the Court website was unsupported by particulars. The explanation was treated as reflecting negligence and a casual approach, and the Court followed its earlier view that the Revenue must ensure responsible follow-up of its cases and cannot rely on internal administrative lapses as sufficient cause.

Conclusion: The delay of 746 days was not condoned and the motion was dismissed, against the Revenue.

Final Conclusion: The application for setting aside the self-operating order failed for want of sufficient cause, and the adverse procedural consequence against the Revenue remained in force.

Ratio Decidendi: Inordinate delay will not be condoned where the explanation shows administrative negligence and lacks a credible demonstration of sufficient cause.

---