https://www.taxtmi.com/caselaws?id=367398 The Bombay High Court held that a 746-day delay in moving to set aside a self-operating order could not be condoned because the Revenue's explanation showed administrative negligence rather than sufficient cause. Frequent transfers of officers and departmental reconstitution after the GST regime did not excuse the prolonged inaction, and the belated claim that the dismissal was discovered on the Court website lacked particulars. The Court reiterated that the Revenue must pursue its cases diligently and cannot rely on internal lapses to justify such delay. The motion was dismissed and the adverse procedural consequence remained in force. en-us Fri, 07 Sep 2018 00:00:00 +0530 Thu, 20 Sep 2018 08:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367398 The Bombay High Court held that a 746-day delay in moving to set aside a self-operating order could not be condoned because the Revenue's explanation showed administrative negligence rather than sufficient cause. Frequent transfers of officers and departmental reconstitution after the GST regime did not excuse the prolonged inaction, and the belated claim that the dismissal was discovered on the Court website lacked particulars. The Court reiterated that the Revenue must pursue its cases diligently and cannot rely on internal lapses to justify such delay. The motion was dismissed and the adverse procedural consequence remained in force. Case-Laws Central Excise Fri, 07 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367398