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

Condonation of delay in appeal: tribunal jurisdiction to extend statutory limitation remains contested amid conflicting precedents.
Whether a tribunal or appellate authority may grant condonation of delay in filing an appeal is disputed where the statutory condonable period is exceeded. The assessee missed the appeal deadline due to employee mistake, produced affidavits, and faced refusal by the Commissioner (Appeals). Forum contributors cite conflicting precedents: some tribunals and High Courts have condoned delays (including via writ), while other authorities hold that no power exists to extend statutory limitation beyond the enacted period, so remedies vary between tribunal admission and writ relief.