2021 (2) TMI 50 - SCH - Service Tax

Condonation of delay in filing appeal - it is contended that the delay occurred on account of the fact that the appeals were mistakenly filed before the Calcutta High Court - HELD THAT - Even if the period of time which was spent in pursuing the appeals before the High Court is excluded, there is still a substantial and unexplained delay. Even otherwise, we are of the view that the Union of India, which has competent legal advice at its command, cannot, particularly in the facts of the present case, be heard to contend that they were under a mis-apprehension that the appeals would lie before the High Court. The nature of the controversy involved in the appeals leaves no manner of doubt, that the appeals were maintainable before this Court and this Court alone. Hence, we are not inclined to condone such a gross delay on the part of the Revenue in accessing its remedies before the court. In a matter such as the present, certainty in fiscal matters is of importance to the assessee just as the interests of the Revenue have to be duly protected. The concerns of the Revenue have to be duly met by showing alacrity in pursuing remedies which are available in law. The appeals are dismissed on the ground of delay.

Summary

Issues:
Appeal against decisions of Customs, Excise and Service Tax Appellate Tribunal with substantial delay.

Analysis:
The Supreme Court heard appeals filed by the Revenue against decisions of the Customs, Excise and Service Tax Appellate Tribunal, which were delayed significantly. The delay ranged from 668 to 727 days due to mistakenly filing the appeals before the Calcutta High Court. The Court noted that even excluding the time spent in pursuing the appeals before the High Court, there remained an unexplained delay. The Court emphasized that the Union of India, having competent legal advice, could not claim misapprehension regarding the proper forum for the appeals. It was established that the appeals were maintainable only before the Supreme Court. The Court refused to condone the delay, stressing the importance of certainty in fiscal matters for both the assessee and the Revenue. The Court highlighted the need for the Revenue to show promptness in pursuing legal remedies available to them.

The Supreme Court, while dismissing the appeals on the grounds of delay, explicitly stated that it did not delve into the legal issues addressed in the appeals. By refusing to entertain the appeals due to the delay, the Court made it clear that the decision was solely based on the procedural aspect of the case. The Court's decision to dismiss the appeals underscored the significance of timely access to legal remedies and the need for parties to adhere to procedural requirements diligently.