Bureaucratic delays can’t be condoned for Filing Appeal beyond Limitation Period, reiterates SC [Read Order]

Bureaucratic delays - Supreme Court - Taxscan

The Apex Court reiterated that Bureaucratic delays can not be condoned for filing appeal beyond limitation period.

The petitioner, Pr. Commissioner Central Excise Delhi while filing the application for condonation of day submitted that more than Rs. 5 Crores is at stake. If that be, the authorities should recover it from the officer concerned.

The Additional Solicitor General requests for three months’ time to complete the process.

The division bench of Justice Sanjay Kishan Kaul and Justice Krishna Murari said that merely because similar matters are pending is not a ground to grant leave and take the matter when the authorities have been negligent in filing the appeal. We have repeatedly emphasized that unless the case is brought within the parameters of Chief Post Master General & Ors. v. Living Media India Ltd. & Anr. – (2012) 3 SCC 563.

The Apex court said that it would not be inclined to condone the delay and have in fact dismissed the special leave petitions with cost categorizing them as “certificate cases” only brought before the Court to complete a formality and save the skin of the officers concerned.

“We would like to know the steps which have been taken by the appellant against the officers concerned! If it has not been done, then an inquiry must be held, responsibility fixed and the action taken against the officers be placed before us,” the court ordered while listing the matter on September 3, 2021.

“We may only note that it has taken a year’s delay apart from the 90 days period to file the special leave petition and now three months further are required to complete action against the officers concerned. So much for the anxiety about the revenue!” the court observed.

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