Power of CESTAT to condone delay in appeal before CST(A)

[ROHIT GOEL]

Dear experts

Our client was delayed in filing of appeal before CST(A) by 150 days due to mistake of its employee. It submitted affidavit from proprietor and employee certifying such facts. However, the CST(A) did not condone the appeal being beyond condonable period of 30 days u.s 85 & relied upon SC order in case of Singh Enterprises. There are some judicial precedents where jurisdictional P&H HC as well as other High courts have condoned such delay under writ. However, is CESTAT empowered to condone such delay upon appeal? If yes, kindly cite some precedents.

Brief facts on merits: Appeal was against refund rejection order. Refund was rejected without any notice. Grounds for disallowance taken by AO have already been set aside by CST(A) in other periods where appeal was filed within time. So, our case is strong on facts if not for the delay.

AI Summary

Client Seeks CESTAT Clarification on 150-Day Appeal Delay Due to Employee Error; Limited to 30-Day Condonation Rule A client missed the deadline to file an appeal with the Commissioner of Service Tax (Appeals) by 150 days due to an employee's error. The CST(A) refused to condone the delay, citing a Supreme Court decision that limits condonable delays to 30 days. Although some high courts have allowed such delays under writ jurisdiction, the client seeks clarity on whether the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) can condone this delay. Participants in the forum discussed relevant case laws, with some suggesting that strong merits in the case could justify condonation, while others emphasized adherence to statutory limits.