Delhi High Court - Orders
The Commissioner Of Central Tax, Delhi, ... vs Sharp Business Systems India Ltd on 10 October, 2023
Author: Yashwant Varma
Bench: Yashwant Varma, Dharmesh Sharma
$~23
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ SERTA 1/2022
THE COMMISSIONER OF CENTRAL TAX, DELHI, EAST
..... Appellant
Through: Mr. Harpreet Singh, SSC with
Mr. Jatin Kumar Gaur, Adv.
versus
SHARP BUSINESS SYSTEMS INDIA LTD. ..... Respondent
Through: Ms. Kavita Jha, Ms. Shammi
Kapoor and Mr. Vishal Kumar,
Advs.
CORAM:
HON'BLE MR. JUSTICE YASHWANT VARMA
HON'BLE MR. JUSTICE DHARMESH SHARMA
ORDER
% 10.10.2023 SERTA 1/2022 and CM APPL. 8453/2022 (506 Days Delay), CM APPL. 8454/2022 (952 Days Delay Re-filing)
1. The record would reflect that the instant appeal has been preferred with a delay of 506 days. Although, the appellant had been accorded liberty to file an additional affidavit explaining the inordinate delay that was caused in the preferment of the instant appeal, even that additional affidavit fails to disclose reasons or carry a plausible explanation.
2. We note that undisputedly the order of the Customs, Excise and Service Tax Appellate Tribunal ["CESTAT"] was received by the appellant on 26 June 2018. The additional affidavit which has been filed carries no explanation for the period between 26 June 2018 till the time when the appeal was ultimately filed on 31 May 2019. The delay thus caused is not liable to be condoned.
3. We note that even otherwise the question of law which is This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 13/10/2023 at 11:46:39 sought to be addressed on this appeal stands concluded against the appellant in light of the judgment rendered by the Division Bench of the Madras High Court in Ruchika Global Interlinks vs. CESTAT, Chennai [2017 SCC OnLine Mad. 37639]
4. Accordingly, and for all the aforesaid reasons, the prayer for condonation of delay is refused. In view of the above, the appeal shall stand consigned to the record.
YASHWANT VARMA, J.
DHARMESH SHARMA, J.
OCTOBER 10, 2023 sm This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 13/10/2023 at 11:46:39