2017 (3) TMI 1418 - SC - Service Tax

Condonation of delay - delay with explanation which is certainly less satisfying than required by law - Held that - for that reason the claim of the State shall not be defeated as the claim is huge (about Rupees Sixty Six Crores approximately) and it would be against the larger public interest to reject the examination of the correctness of the judgment under appeal - we deem it appropriate to condone the delay subject to the condition that the appellant pays costs quantified at ₹ 2,00,000/- to the respondent - We also deem it appropriate to direct the appellant to identify the officers who are responsible for such inordinate delay and recover the amount of costs from them - delay condoned - appeal allowed.

Summary

Issues: Delay in filing appeal, condonation of delay, responsibility of officers for delay, costs, disciplinary proceedings

The Supreme Court of India addressed a case where an appeal was filed with a significant delay of 428 days, with an unsatisfactory explanation provided. The Court noted that the officers responsible for processing the appeal were to blame for the delay. Despite this, the Court acknowledged the substantial claim involved (approximately Rupees Sixty Six Crores) and decided not to defeat the State's claim in the larger public interest. The Court, therefore, decided to condone the delay on the condition that the appellant pays costs amounting to Rupees Two Lakhs to the respondent within four weeks. Additionally, the appellant was directed to identify the officers responsible for the delay and recover the costs from them. The appellant was also given the option to initiate disciplinary proceedings against the officers if they believed the delay was deliberate. The Court required a report on the actions taken in this regard within eight weeks. The appeal was admitted and tagged with Civil Appeal No.6556/2015.