Case Details: Commissioner of Central Goods and Services Tax and Central Excise, Shillong Versus Lamare & company - (2025) 29 Centax 335 (Meghalaya)
Judiciary and Counsel Details
- H.S. Thangkhiew & B. Bhattacharjee, JJ.
- Dr. N. Mozika, DSGI with Ms M. Myrchiang, Adv., for the Appellant.
- Shri D. Sahu with Ms M. Gogoi, Advs., for the Respondent.
Facts of the Case
The petitioner, intending to challenge an adjudication order, engaged legal counsel to prepare and file the appeal. A delay of 165 days occurred in filing the appeal due to the counsel’s failure to prepare the draft memorandum of appeal within the prescribed time. Additionally, the Department took approximately three months to internally consider the matter, contributing to the overall delay. The petitioner filed a petition before the Meghalaya High Court seeking condonation of the delay. The Department objected, stating that sufficient cause had not been shown for the delay and requested dismissal of the petition.
High Court Held
The Hon’ble Meghalaya High Court held that the delay of 165 days in filing the appeal was due to the fault of the counsel who failed to prepare the draft memorandum of appeal. The Court stated that the petitioner should not be penalized for the fault of the counsel. The Court condoned the delay and directed that the appeal be registered for admission and hearing.
List of Cases Reviewed
- Lamare & Company v. Commissioner — Final Order No. 77319/2023, dated 16-10-2023 by CESTAT, Kolkata — Admitted [Para 1]
