2019 (4) TMI 1078 - HC - Central Excise

Condonation of delay of 42 days in filing the captioned tax appeal - time limitation - section 5 of the Limitation Act, 1963 - HELD THAT - Considering the averments made in the memorandum of application, the court is of the view that the delay caused in filing the tax appeal has been sufficiently explained - The delay caused in filing the tax appeal is hereby condoned - Application for COD allowed.

Summary

The Gujarat High Court allowed an application seeking condonation of a 42-day delay in filing a tax appeal against an order by the Customs, Excise and Service Tax Appellate Tribunal. The delay was sufficiently explained, and the application was allowed with no costs.