9911796707
TMI Blog2019 (8) TMI 383X X X X Extracts X X X X X X X X Extracts X X X X ..... bruary, 2017 of the Prothonotary and Senior Master dismissed the applicant's appeal for non-removal of the office objections on or before 2nd March, 2017. 2. The affidavit dated 26th February, 2019 in support of the motion states that in view of the implementation of the Goods and Services Tax Act (GST) w.e.f. 1st July, 2017, the office objections could not be removed and thus, sought condonation of delay. The Revenue has filed an additional affidavit dated 23rd July, 2019, wherein it has been stated that due to roll out of GST, there was a massive reorganization which resulted in this appeal not being attended to and further that there was reorganization of the Commissionerates which led to the delay in filing this application. In par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficient cause for condonation of delay and prays that the motion be allowed. In support, she relies upon the decision of the Supreme Court in the case of Collector, Land Acquisition Anantnag and Anr. Vs. Mst. Katiji and Ors.(1987) 28 ELT 185 to contend that no litigant stands to gain by late filing of an appeal and prayed that the delay be condoned. 5. Mr. Sanghvi, on the other hand opposes the application and states that no explanation for the delay from 2nd March, 2017 to 30th June, 2017 is offered and thereafter also from 1st July, 2017 the GST being commenced, does not stop all activity of the Revenue for almost two years. Mr. Sanghvi invites our attention to the decision of the Apex Court in the case of Post Master General and Ors. Vs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tment cannot take advantage of various earlier decisions. The claim on account of impersonal machinery and inherited bureaucratic methodology of making several notes cannot be accepted in view of the modern technologies being used and available. The law of limitation undoubtedly binds everybody, including the Government. 29. In our view, it is the right time to inform all the government bodies, their agencies and instrumentalities that unless they have reasonable and acceptable explanation for the delay and there was bona fide effort, there is no need to accept the usual explanation that the file was kept pending for several months / years due to considerable degree of procedural red tape in the process. The government departments are und ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
