Tribunal allows appeal despite 367-day delay, citing valid reasons and liberal construction of "sufficient cause."

Thane Municipal Corporation Versus Commissioner of CGST & Cen. Excise, Thane

Thane Municipal Corporation Versus Commissioner of CGST & Cen. Excise, Thane - TMI Issues Involved:
1. Application for condonation of delay in filing the appeal.
2. Examination of "sufficient cause" for the delay.
3. Judicial precedents on condonation of delay.
4. Specific circumstances and procedural delays in the case.

Issue-wise Detailed Analysis:

1. Application for Condonation of Delay in Filing the Appeal:
The appellant sought condonation of a 367-day delay in filing the appeal. The tribunal examined the detailed affidavit provided by the appellant, which explained the sequence of events from the receipt of the order via e-mail to the filing of the appeal.

2. Examination of "Sufficient Cause" for the Delay:
The tribunal considered the affidavit and the explanations provided by the appellant, which included:
- Receipt of the impugned order via e-mail, which is not the prescribed mode of service.
- Multiple visits to the GST offices to ascertain the procedure for filing an appeal.
- Assignment of the appellant's officials to election duty during the Lok Sabha elections.
- Delays in engaging a counsel and obtaining the certified copy of the impugned order.
The tribunal noted that the certified copy of the impugned order was received on 25.11.2019, and the appeal was filed on 17.01.2020, indicating that the appellant acted diligently after receiving the certified copy.

3. Judicial Precedents on Condonation of Delay:
The tribunal referred to several judicial precedents, including:
- State Of Haryana Vs Chandra Mani: The Supreme Court emphasized that "sufficient cause" should receive a liberal construction and that discretion under Section 5 of the Limitation Act should not be rigidly applied.
- Office of the Chief Post Master General: The Supreme Court held that government departments must provide reasonable and acceptable explanations for delays and should not rely on bureaucratic processes as an excuse.
- The State of Madhya Pradesh vs Bherulal: The Supreme Court reiterated that delays caused by bureaucratic inefficiencies should not be condoned without plausible explanations.

4. Specific Circumstances and Procedural Delays in the Case:
The tribunal observed that the appellant was unaware of the completion of adjudication proceedings and the order passed against them until they received the order via e-mail. The tribunal also noted the procedural delays due to election duties and the time taken to engage a counsel and obtain the certified copy of the order. The tribunal found that the appellant had provided a satisfactory explanation for the delay.

Conclusion:
The tribunal concluded that the delay in filing the appeal was explained adequately by the appellant. Considering the principles laid down by the Supreme Court and the specific circumstances of the case, the tribunal condoned the delay in filing the appeal. The order was pronounced in the open court.