ST - Condonation of delay for “sufficient cause

Hindustan Unilever Ltd v. CCE [2014]45 GST 667 (HC Gauhati)

Facts of case:

Assessee’s appeal before Tribunal was delayed by 95 days-Tribunal denied condonation of delay on ground that application was vague and date chart explaining day was not furnished

HELD:

Condoning delay always  advances  cause of justice and affords  opportunity to parties to contest  case on merits whereas; not condoning delay results in denial of justice and deprives them of opportunity –  That does not mean in every case delay should always be condoned, but by and large, approach of court should not be so technical, but it should always ensure that substantial justice is done by giving an opportunity of being heard to both parties – Hence ,Tribunal  should have condoned delay because:  (a) delay was of 95 days (b) ground of delay stated  in application was’ sufficient cause’ – Accordingly ,delay was condoned and matter was remanded to Tribunal

--