Gujarat High Court
M/S Ultratech Cement Limited vs The Commissioner Of Cgst And Central ... on 12 April, 2019
Author: Harsha Devani
Bench: Harsha Devani, Bhargav D. Karia
C/TAXAP/36160/2018 IA ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
CIVIL APPLICATION (FOR CONDONATION OF DELAY) NO. 1 of 2018
In F/TAX APPEAL NO. 36160 of 2018
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M/S ULTRATECH CEMENT LIMITED Versus THE COMMISSIONER OF CGST AND CENTRAL EXCISE, BHAVNAGAR ================================================================ Appearance:
MR ANAND NAINAWATI for the APPLICANT MR NIRZAR S DESAI for the RESPONDENT ================================================================ CORAM: HONOURABLE MS.JUSTICE HARSHA DEVANI and HONOURABLE MR. JUSTICE BHARGAV D. KARIA Date : 12/04/2019 IA ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI)
1. By this application under section 5 of the Limitation Act, 1963, the applicant seeks condonation of delay of 29 days caused in filing the captioned tax appeal, wherein the order dated 10.5.2018 passed by the Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad in Appeal No.E/11043/2017-SM is subject matter of challenge.
2. Heard Mr. Ishan Bhatt, learned advocate for Mr. Anand Nainawati, learned advocate for the applicant and Mr. Nirzar Desai, learned Senior Standing Counsel M.A. Kharadi, learned advocate for the respondents.
3. Having regard to the submissions advanced by the learned advocates for the respective parties and more particularly, considering the averments made in the Page 1 of 2 Downloaded on : Sun Jun 30 19:55:35 IST 2019 C/TAXAP/36160/2018 IA ORDER memorandum of application, the court is of the view that the delay caused in filing the tax appeal has been sufficiently explained.
4. The application, therefore, succeeds and is, accordingly, allowed. The delay caused in filing the tax appeal is hereby condoned. Rule is made absolute accordingly with no order as to costs.
(HARSHA DEVANI, J) (BHARGAV D. KARIA, J) B.U. PARMAR Page 2 of 2 Downloaded on : Sun Jun 30 19:55:35 IST 2019