Tax Appeal Delay Condoned: Court Restores Case After 412-Day Filing Delay

The Court allowed the condonation of a 412-day delay in filing a Letters Patent Appeal. The Tax Appeal, initially dismissed for non-prosecution, was restored after the Court accepted the explanation provided by the department regarding the delay. The Court found the delay unintentional due to miscommunication and the resignation of the original advocate. Consequently, the Tax Appeal was restored for further proceedings before the appropriate Court, granting the relief sought by the applicant.

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Issues:
Condonation of delay in filing the Letters Patent Appeal.

Analysis:
The applicant filed Tax Appeal No. 499 of 2008 challenging the CESTAT order, which was later dismissed for non-prosecution due to non-appearance on the final hearing date. A restoration application was subsequently filed with a request to condone the delay of 412 days. The Court directed the department to explain when they became aware of the dismissal and the steps taken thereafter. In response, a further affidavit was submitted by the Principal Commissioner, Central GST and Central Excise, Vadodara-II, explaining the delay. The affidavit detailed that the original advocate had resigned, and due to miscommunication, the restoration application was not filed promptly. The Court accepted the explanation provided in the affidavit, ruling that the delay was unintentional and ordered the restoration of Tax Appeal No. 499 of 2018.

In conclusion, after considering the submissions and the further affidavit filed by the department, the Court found the explanation for the delay satisfactory and allowed the condonation of the 412-day delay. The Tax Appeal was ordered to be restored to its original file for further proceedings before the appropriate Court. The rule was made absolute, granting the relief sought by the applicant.

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