Excise And Taxation Department Rewari ... vs Argl Ltd & Anr
- CitationCompany Appeal (AT) (Insolvency) No. 1025 of 2020
Ratio decidendi
The rule this decision rests on
Under Section 61(3) of the Insolvency and Bankruptcy Code, 2016, an appeal against an order of the Adjudicating Authority must be filed within the prescribed period of 30 days or, on sufficient cause, the further 15 days; the Tribunal has no power to condone any delay beyond that outer limit, and the delay here of 307 days is therefore not condonable. Administrative complacency or inter-departmental procedural delay on the part of a public authority is not a legal consideration capable of constituting sufficient cause for condonation of delay under Section 61(3). Where a resolution plan has been approved without modification by the Adjudicating Authority and the claim was not filed within the prescribed timelines, the appeal fails on merits as well, there being no ground to interfere with the impugned order.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
Excise and Taxation Department Rewari, Haryana ....Appellant Vs. M/s. Argl Ltd. & Anr. ....Respondents
Present:
Appellant: Ms. Manisha Agrawal Narain, Ms. Rakshita Goyal, Advocates. Ms. Rashmi Choudhary (Excise & Taxation Officer)
ORDER
(Through Virtual Mode)
04.12.2020: Delay of 307 days is sought to be condoned by the Appellant
on the ground of completion of inter departmental procedures, which we observe
with all disappointment is absurd. Complacency on the part of those at the helm
of affairs in causing the appeal to be filed on behalf of Appellant , which happens
to be the Excise and Taxation Department of Government of Haryana, after such
huge delay cannot be a legal consideration warranting condonation of delay.
Admittedly, the appeal has not been filed within the prescribed period of 30 days
or even within the extended period of 45 days. It is unfortunate that
complacency/ negligence on the part of public functionaries would result in
causing a huge loss to the State Exchequer but that would not warrant
condonation of delay impermissible within the ambit of Section 61(3) of the
Insolvency and Bankruptcy Code, 2016. I.A. No. 2779 of 2020 stands rejected.
Contd/-.............
-2-
Apart from the fact that the remedy by way of appeal is barred for being
hit by limitation as aforesaid, Resolution Plan of H-1 having been approved
without any modification by the Adjudicating Authority and the claim having not
been filed by Appellant within the prescribed timelines, even on merit there is no
ground to interfere with the impugned order, appeal along with I.A. Nos. 2777 of
2020 & 2778 of 2020 is accordingly dismissed.
[Justice Bansi Lal Bhat] Acting Chairperson
[Justice Anant Bijay Singh] Member (Judicial)
AR/g
Company Appeal (AT) (Insolvency) No. 1025 of 2020
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