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HC condoned delay of 1610 days in filing an appeal, finding sufficient cause based on the appellant's director's medical condition and COVID-19 pandemic impacts. The court restored the appeal to CESTAT for merit-based adjudication, mandating a Rs. 5 lakh deposit by 10th July, 2025, and proof of costs. The original order was set aside, with the appeal to be heard substantively, subject to stringent conditions. Pending applications were simultaneously disposed of, effectively providing procedural relief while maintaining fiscal accountability.
HC condoned delay of 1610 days in filing an appeal, finding sufficient cause based on the appellant's director's medical condition and COVID-19 pandemic impacts. The court restored the appeal to CESTAT for merit-based adjudication, mandating a Rs. 5 lakh deposit by 10th July, 2025, and proof of costs. The original order was set aside, with the appeal to be heard substantively, subject to stringent conditions. Pending applications were simultaneously disposed of, effectively providing procedural relief while maintaining fiscal accountability.
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