{"id":3560,"date":"2025-04-29T18:47:42","date_gmt":"2025-04-29T13:17:42","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=3560"},"modified":"2025-04-29T18:47:42","modified_gmt":"2025-04-29T13:17:42","slug":"hc-condones-165-day-delay-in-filing-appeal-due-to-counsels-lapse","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/hc-condones-165-day-delay-in-filing-appeal-due-to-counsels-lapse","title":{"rendered":"HC Condones 165-Day Delay in Filing Appeal Due to Counsel\u2019s Lapse"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/excise-service-tax\/101010000000391847\/delay-of-165-days-in-filing-appeal-condoned-due-to-counsels-fault-in-preparing-draft-memo-hc\">Commissioner of Central Goods and Services Tax and Central Excise, Shillong Versus Lamare &amp; company - (2025) 29 Centax 335 (Meghalaya)<\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>H.S. Thangkhiew<\/strong> &amp; <strong>B. Bhattacharjee<\/strong>, JJ.<\/li>\n<li><strong>Dr. N. Mozika<\/strong>, DSGI with <strong>Ms M. Myrchiang<\/strong>, Adv., for the Appellant.<\/li>\n<li><strong>Shri D. Sahu<\/strong> with <strong>Ms M. Gogoi<\/strong>, Advs., for the Respondent.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>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&#8217;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.<\/p>\n<h2><em>High Court Held<\/em><\/h2>\n<p>The Hon\u2019ble 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.<\/p>\n<h2><em>List of Cases Reviewed<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Final%20Order%20No.%2077319%2F2023&amp;itemType=AP\">Lamare &amp; Company v. Commissioner<\/a> \u2014 Final Order No. 77319\/2023, dated 16-10-2023 by CESTAT, Kolkata \u2014 Admitted [Para 1]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Commissioner of Central Goods and Services Tax and Central Excise,&hellip;<\/p>\n","protected":false},"author":8,"featured_media":3576,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[49,51,63],"tags":[],"class_list":["post-3560","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-excise-service-tax","category-news-excise-service-tax","category-est-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>HC Condones 165-Day Delay in Filing Appeal Due to Counsel\u2019s Lapse<\/title>\n<meta name=\"description\" content=\"HC condones 165-day delay caused by counsel\u2019s failure to prepare appeal draft; 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