delay in statutory appeal in gst

[HimangshuKumar Ray]

High Court has the extraordinary jurisdiction under Article 226 of the Constitution to condone the delay in filing of statutory appeal even if the statute prohibits it- I require Judgements. In Calcutta Our Division Bench at Calcutta One Mr. Justice ......... told me to search there are case laws of Gujrat High Court passed by Justice Moti Lal Shah, on Income tax. I have searched but I did not find. Can you Help me in this regards.

[Sadanand Bulbule]

Plz refer the following:

2025 (3) TMI 104 - KARNATAKA HIGH COURT - S.K. TAKAPPA PROP: M/S S.K. TAKAPPA COIR ROPES DEALER VERSUS THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (APPEALS) DAVANGERE, THE JOINT COMMISSIONEROF COMMERCIAL TAXES (APPEALS) DAVANGERE.

 

 

 

[KASTURI SETHI]

(i) You must have strong reason for delay with documentary evidence in your support. 

(ii) You require the judgment pertaining  to the GST laws and not pertaining to Income Tax law. Both Acts operate independently of each other.

(iii) What was the reason for delay and how many days delay is caused ?   Information is required for tracing out  relevant judgment in your support.

[HimangshuKumar Ray]

SIR, MEDICAL REASONS, one Director who looked after taxation matters, he died after long illness and cause 170 days delay after 3+ 1 month and all documentary evidences submitted before the appellate authority, but they rejected the appeal only on Limitation ground. Apart from there was violation of law and also violation of natural justice, as petitioners prayed adjournment, but not given by respondents and in personal hearing coloumn written as "N.A." in SCN of adjudication stage. I submitted all these point before Single bench and thereafter Division bench and also submitted Calcutta High Court DB Judgement in the case of Goutam Bhowmick Vs. State of WB - 2024 (1) TMI 807 - CALCUTTA HIGH COURT for personal hearing. Division bench now granted stay in favour of me. I need Judgements of Income as asked by Justice of said DB.

[KASTURI SETHI]

Hon’ble Supreme Court in the case of Mool Chandra Vs. UOI and Another reported - 2024 (8) TMI 1528 - SUPREME COURT. has held as under :-

“It is not the length of delay that would be required to be considered while examining the plea for condonation of delay, it is the cause for delay which has been propounded will have to be examined. If the cause for delay would fall within the four corners of “sufficient cause”, irrespective of the length of delay same deserves to be condoned. However, if the cause shown is insufficient, irrespective of the period of delay, same would not be condoned. {Para 20}”

[KASTURI SETHI]

If you require Gujrat High Court judgement passed by Justice Moti Lal Shah in Income Tax Act, it is not possible without the name of Petitioner and Respondent.

AI Summary

Condonation of delay: courts may relieve against statutory limitation if sufficient cause is demonstrated, focusing on cause not length.
High Courts may, under Article 226, condone delay in filing statutory appeals if a sufficient cause is established; the inquiry focuses on the cause rather than the length of delay. Establishing sufficient cause typically requires documentary evidence and may include events such as serious illness or death of an officer, denial of adjournment or personal hearing, or other violations of natural justice. Distinctions between different fiscal statutes (GST versus Income Tax) affect precedential relevance, and locating specific judgments may require party names or precise citations.