Insufficiency in Medical Evidence for Condonation of 2727-Day Delay in CESTAT Appeal: Madras HC dismisses Petition [Read Order]

The Madras High Court dismissed the writ petition filed against the CESTAT ( Customs, Excise & Service Tax Appellate Tribunal ) appeal filed on delay of 2727 days citing insufficient medical evidence.

The Petitioner, Vision Holidays filed the writ petition against the CESTAT appellate order on 23.02.2016. As per Section 86 of the Finance Act, 1994, the appeal should have been filed within two months from the date of receipt of the order.

The appeal should have been filed on or before 23.05.2016. The petitioner presented the appeal before the CESTAT on 13.11.2023 along with an application to condone the delay of 2727 days. Since such an application was rejected, the present writ petition was filed.

In the impugned order, the CESTAT considered the petitioner's claim of serious illness from March 2016 to October 2023 and the impact of the COVID-19 lockdown from March 2020 to February 2022. The CESTAT stated that the petitioner's evidence did not adequately explain the significant delay in filing the appeal.

The petitioner’s counsel Mr. A. Satheesh Murugan, submitted that the CESTAT's order should be interfered with as the tribunal disregarded the petitioner's explanation. The Managing Partner, Mr. S.R. Bhoopathy, was reportedly suffering from chronic disc prolapse and undergoing treatment since 2016.

From the impugned order of the CESTAT, the court observed that petitioner that he was suffering from chronic disc prolapse at the L4 – L5 level, i.e., Sciatica. With regard to the medical certificate produced by the petitioner in that regard, the CESTAT recorded the conclusion that the certificate merely stated that the petitioner was under treatment from 2016 and not that he was unable to undertake day to day affairs during the said period, noted the bench.

Mr.K.Mohanamurali, senior standing counsel, accepted notice for the respondents. He pointed out that the petitioner failed to show sufficient cause and that the period of delay is 2727 days.

The bench of Justice Senthilkumar Ramamoorthy based on the reasons stated by the petitioner and the evidence submitted in support thereof, viewed that the CESTAT order does not need any interference. The writ petition was disposed of.

To Read the full text of the Order CLICK HERE

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