Assistant Commissioner Cgst vs Birla Tyres Limited
- CitationCompany Appeal (AT) (Insolvency) No. 2049 of 2024
Ratio decidendi
The rule this decision rests on
The Tribunal's power to condone delay in filing an appeal under Section 61 of the Insolvency and Bankruptcy Code, 2016 is confined by the proviso to Section 61(2) to a further period of not more than 15 days beyond the statutory limitation period, and it has no jurisdiction to condone a delay exceeding that limit, however sufficient the reasons offered for the delay.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
Assistant Commissioner CGST ...Appellant
Versus
Birla Tyres Ltd. ...Respondent
Present: For Appellant : Mr. Atul Tripathi, Sr. Standing Counsel with Mr. Rishav Dubey, Mr. Vatan Kumar Advi, Advocates. For Respondent :
ORDER
(Hybrid Mode)
26.11.2024: I.A. No. 7683 of 2024: This is an application praying for
condonation of 170 days' delay in filing the appeal. The order impugned was
passed on 23.02.2023 and the present appeal has been e-filed on 10.09.2024.
In the application filed by the Appellant, Appellant has given reasons for delay
in Para 4 of the application, which are as follows:
"4. That the order was forwarded to the senior officials m the department for review. The officials have reviewed the order and approved filing of appeal before this Hon'ble Tribunal. The delay in filling of present appeal is neither intentional nor deliberate but to official engagements. The entrustment of election duties to the officers of the department has also encumbered the officers from filing the present appeal timely. The delay is bonafide and all sincere efforts have been made to file the same with intension to
Cont'd.../ 2
assist the Hon'ble Tribunal in effective manner. The appellant has sufficient cause to explain the said delay in filing the present appeal."
2. Our jurisdiction to condone delay is limited to 15 days as per Section
61(2) proviso. Delay of 170 days is beyond our jurisdiction. We do not find
any ground to allow the Delay Condonation Application. Delay Condonation
Application is rejected. In result, Memo of Appeal is also rejected.
[Justice Ashok Bhushan] Chairperson
[Barun Mitra] Member (Technical)
[Arun Baroka] Member (Technical) Archana/nn
Company Appeal (AT) (Insolvency) No.2049 of 2024
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