2018 (5) TMI 520

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....i Roopam Kapoor, Commissioner (AR), for respondent Per: Ramesh Nair The present COD applications are filed by the applicants for condoning the delay of 147 days in filing the appeals. 2. Shri Arjun Nair, learned counsel appearing on behalf of the applicant, made the following submissions in support of the COD applications: - "SI. No. Date Event 1. 19.07.2017 Communication of Order-in-Or....

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.... obtain the challan. 4. 24.10.2017 Challans for mandatory pre-deposit of penalty amount imposed on M/S. Sunstar Enterprises, Shri. Asif Ismail Unawala & Shri. Anil Kumar Dugar obtained by the CHA. However, as Shri. Anil Kumar Dugar, who was looking after the appeal, was traveling at the time, the same was not sent to him. 5. 02.02.2018 Shri- Asif Unawala, contacted Shrie Anil Dugar to ascert....

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.... Dugar to look after filing of the Appeal. 2. The Appellants submit that they have with much difficulty made payment of the pre-deposit amount* It was only as Shri. Anilkumar Dugar was travelling and due to the same had lost track of the Appeal that the same could not be filed on times As Shri. Asif Unawala was not dealing with the filing of the appeal, he was not aware of that the same was not f....

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....ls), Chennai - I, 2017 (7) G.S.T.L 390 (Mad.)  5. It will be appreciated that various courts have held that when the reason for delay is bona fide, a liberal view ought to be taken and delay ought to be condoned. In view of the same* it is most humbly prayed that the delay in filing the present Appeals be condoned and the Appeals be decided on merits." 3. Shri Roopam Kapoor, learned Commiss....