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        Case ID :

        2021 (3) TMI 613 - SCH - Service Tax

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        Supreme Court stresses timely access to orders, sets date for appeal, emphasizes efficiency The Supreme Court of India addressed a delay of 388 days in filing an appeal against a CESTAT order due to delayed receipt by government authorities. The ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Supreme Court stresses timely access to orders, sets date for appeal, emphasizes efficiency

                            The Supreme Court of India addressed a delay of 388 days in filing an appeal against a CESTAT order due to delayed receipt by government authorities. The Court expressed concern over such delays and directed the President of CESTAT to report on steps taken to ensure timely availability of orders. The Court emphasized the importance of electronic uploading of orders for prompt access and listed the Civil Appeal for further proceedings on 5 April 2021, underscoring the need for efficient processes to prevent delays in the judicial system and uphold principles of justice.




                            Issues: Delay in filing appeal against CESTAT order; Delay in receiving orders by government authorities; Steps taken by CESTAT to make orders available promptly.

                            In this judgment by the Supreme Court of India, the primary issue addressed is the delay of 388 days in filing an appeal against the order of the Customs Excise and Service Tax Appellate Tribunal (CESTAT) dated 29 November 2019. The delay was attributed to the appellant receiving the impugned order on 9 September 2020. The Court noted a concerning trend where orders from CESTAT were being received by government authorities after significant delays ranging from nine months to a year. The Court expressed its concern over this delay and questioned the reasons behind such a state of affairs. The Court emphasized that if the orders of CESTAT are uploaded electronically on the website, there should be no impediment to obtaining them promptly to facilitate the expeditious filing of appeals.

                            To address this issue comprehensively, the Court decided to request the Registrar (Judicial) to send a copy of the order to the President of CESTAT. The Court further directed the President of CESTAT to assign a senior officer, preferably the Registrar, to submit a report detailing the current position and the steps taken by CESTAT to ensure the timely availability of its orders to the litigating parties. By taking these steps, the Court aimed to gain a full perspective on the situation and to ensure that necessary measures are implemented to prevent such delays in the future.

                            Finally, the Court listed the Civil Appeal for further proceedings on 5 April 2021. This judgment highlights the importance of timely access to orders and the need for efficient processes to prevent delays in the judicial system, emphasizing the significance of prompt action in such matters to uphold the principles of justice and fairness.
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                            ActsIncome Tax
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