Assistant Commissioner vs Rp Jai Hind Infratech Projects Pvt. Ltd. ...

IN THE MATTER OF: Assistant Commissioner, Central Goods & Services Tax, Div-VIII, Ahmedabad ...Appellant (South)

Versus Resolution Professional, Jai Hind Infratech Projects Pvt. Ltd. & Ors. ...Respondents

Present: For Appellant: Mr. Anurag Ojha, Sr. Standing Counsel with Gautam Barnwal, Advocates For Respondent:

ORDER

06.04.2023: I.A. No. 1227 of 2023. This is an application praying for

condonation of delay of 74 days in refiling the Appeal. The ground taken in the

Affidavit is that Sr. Standing Counsel got unwell due to continuous high fever

and on the said ground, submission is made to condone the delay in refiling the

Appeal. Cause shown is sufficient. Refiling delay is condoned. I.A. No. 1227 of

2023 is allowed.

2. I.A. No. 1281 of 2023. This is an application praying for condonation of

delay of 1159 days in filing the Appeal. The Order impugned was passed on 20th

September, 2019 and the present Appeal has been filed on 10th December, 2022. 2

The jurisdiction vested in the Tribunal to condone the delay is of 15 days only,

there being inordinate delay of 1159 days in filing the Appeal, the said delay can

not be condoned.

The Delay Condonation Application is dismissed. Consequently, the Memo

of Appeal is rejected.

[Justice Ashok Bhushan] Chairperson

[Kanthi Narahari] Member (Technical)

Basant/nn

Company Appeal (AT) Ins. No. 380 of 2023