2021 (3) TMI 613 - SCH - Service Tax

Condonation of delay of 388 days in filing the appeal - in several appeals which have recently come up before this Court that the orders passed by the CESTAT are stated to have been received by the revenue arm of the government after a lapse of between nine months and one year - HELD THAT - We would like to enquire as to why such a state of affairs has come to exist. If the orders of the CESTAT are being uploaded on the website in the electronic form, there should be no reason why they should not be obtained by the competent authorities so as to facilitate the filing of appeals expeditiously. In order to enable the Court to have a full perspective, we request the Registrar (Judicial) to remit a copy of this order to the President of the CESTAT. We request the learned President of the CESTAT to request a senior officer, preferably the Registrar to file a report before this Court explaining the position and steps taken by the CESTAT to make available its orders to the litigating parties expeditiously.

Summary

Issues: Delay in filing appeal against CESTAT order; Delay in receiving orders by government authorities; Steps taken by CESTAT to make orders available promptly.

In this judgment by the Supreme Court of India, the primary issue addressed is the delay of 388 days in filing an appeal against the order of the Customs Excise and Service Tax Appellate Tribunal (CESTAT) dated 29 November 2019. The delay was attributed to the appellant receiving the impugned order on 9 September 2020. The Court noted a concerning trend where orders from CESTAT were being received by government authorities after significant delays ranging from nine months to a year. The Court expressed its concern over this delay and questioned the reasons behind such a state of affairs. The Court emphasized that if the orders of CESTAT are uploaded electronically on the website, there should be no impediment to obtaining them promptly to facilitate the expeditious filing of appeals.

To address this issue comprehensively, the Court decided to request the Registrar (Judicial) to send a copy of the order to the President of CESTAT. The Court further directed the President of CESTAT to assign a senior officer, preferably the Registrar, to submit a report detailing the current position and the steps taken by CESTAT to ensure the timely availability of its orders to the litigating parties. By taking these steps, the Court aimed to gain a full perspective on the situation and to ensure that necessary measures are implemented to prevent such delays in the future.

Finally, the Court listed the Civil Appeal for further proceedings on 5 April 2021. This judgment highlights the importance of timely access to orders and the need for efficient processes to prevent delays in the judicial system, emphasizing the significance of prompt action in such matters to uphold the principles of justice and fairness.