https://www.taxtmi.com/caselaws?id=384194 The Bombay HC refused to condone a 583-day delay in moving an application to set aside a self-operating order because the Revenue's explanation was incomplete and lacked bona fide particulars for the entire delay period. The affidavits did not explain when the office objections were noticed or why they remained unattended, and reliance on GST rollout and internal file movement was held insufficient. The Court reiterated that government bodies are equally bound by limitation and must furnish a reasonable, acceptable explanation supported by bona fide effort. The motion was therefore rejected. en-us Wed, 31 Jul 2019 00:00:00 +0530 Thu, 08 Aug 2019 07:53:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384194 The Bombay HC refused to condone a 583-day delay in moving an application to set aside a self-operating order because the Revenue's explanation was incomplete and lacked bona fide particulars for the entire delay period. The affidavits did not explain when the office objections were noticed or why they remained unattended, and reliance on GST rollout and internal file movement was held insufficient. The Court reiterated that government bodies are equally bound by limitation and must furnish a reasonable, acceptable explanation supported by bona fide effort. The motion was therefore rejected. Case-Laws Central Excise Wed, 31 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384194