2018 (9) TMI 748

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.... of the Bombay High Court (O.S.) Rules, for failure to remove office objections within the stipulated time i.e. 19.05.2016. 2. We have perused the affidavit in support of the Motion, filed by Mr. S.K. Jha, Assistant Commissioner of Central GST dated 03.11.2017. Ms. Cardozo, learned counsel appearing for the appellant, placed reliance on the affidavit in support for condonation of delay. 3. On perusal of the affidavit in support, we find that it states that inadvertently the office objections remained to be removed after the order dated 21.04.2016 was passed by the Prothonotary and Senior Master. Thereafter, it states that there was change in the panel of advocates representing the appellant department and only when new panel counsel was b....

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....ible officials and to follow up the legal cases and matters in this Court. The officers cannot pass on the buck to some junior level employees or clerical staff. This is routinely happening inasmuch as the Departmental heads have not been attending the cases by taking a periodical review of the proceedings or appeals lodged in this Court. They hand over the papers to Advocates and thereafter are not bothered about the outcome of these appeals. It is for the Revenue or the Department to take the necessary action but they do not feel obliged to do so. They expect this Court to condone serious lapses in their functioning by accepting above cause as sufficient. The cause as set out and the explanation as forwarded today, on affidavit and belat....

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....e a separate period of limitation when the Department was possessed with competent persons familiar with court proceedings. In the absence of plausible and acceptable explanation, we are posing a question why the delay is to be condoned mechanically merely because the Government or a wing of the Government is a party before us. Though we are conscious of the fact that in a matter of condonation of delay when there was no gross negligence or deliberate inaction or lack of bonafide, a liberal concession has to be adopted to advance substantial justice, we are of the view that in the facts and circumstances, the Department cannot take advantage of various earlier decisions. The claim on account of impersonal machinery and inherited bureaucrat....