Delhi High Court - Orders
The Appeal) Filing The Appeal) The ... vs Sharp Business Systems India Ltd on 16 March, 2022
Author: Mukta Gupta
Bench: Mukta Gupta, Neena Bansal Krishna
$~2
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ SERTA 1/2022
CM APPL. 8452/2022 (exemption)
CM APPL. 8453/2022 (for condonation of delay of 506 days in filing
the appeal)
CM APPL. 8454/2022 (for condonation of delay of 952 days in re-
filing the appeal)
THE COMMISSIONER OF CENTRAL TAX,
DELHI, EAST ..... Appellant
Represented by: Mr.Harpreet Singh, Sr.Standing Counsel for
Appellant with Ms.Suhani Mathur and
Mr.Arunesh Sharma, Advocates.
Versus
SHARP BUSINESS SYSTEMS INDIA LTD. ..... Respondent
Represented by: Ms.Kavita Jha, Mr.Shammi Kapoor and
Mr.Vishal Kumar, Advocates.
CORAM:
HON'BLE MS. JUSTICE MUKTA GUPTA
HON'BLE MS. JUSTICE NEENA BANSAL KRISHNA
ORDER
% 16.03.2022 CM APPL. 8452/2022 (Exemption)
1. Exemption allowed subject to just exceptions.
2. Application is disposed of.
CM APPL. 8453/2022 and CM APPL. 8454/2022
1. By these applications, the appellant seeks condonation of delay of 506 days in filing the appeal and 952 days in re-filing the appeal.
Signature Not Verified Signed By:JUSTICE MUKTA GUPTA SERTA 1/2022 Page 1 of 2 Signing Date:22.03.2022 15:08:532. The impugned order of Customs, Excise & Service Tax Appellate Tribunal (in short 'CESTAT') was passed on 22nd June, 2017 and in Para 3 of the applications, referred to by learned counsel for the appellant, no plausible explanation has been given explaining the 'sufficient cause' to condone the delay.
3. At request of the learned counsel for the appellant, who seeks time to file the additional affidavit explaining the reasons for delay in filing and re- filing of the appeal, renotify on 28th April, 2022.
SERTA 1/20221. List on 28th April, 2022.
2. Order be uploaded on the website of this Court.
MUKTA GUPTA, J.
NEENA BANSAL KRISHNA, J.
MARCH 16, 2022 PB Signature Not Verified Signed By:JUSTICE MUKTA GUPTA SERTA 1/2022 Page 2 of 2 Signing Date:22.03.2022 15:08:53