Commissioner Of CGST VS Sharma Fabricators

The appeal in question is noted to have exceeded the stipulated time frame by a period of 12 days. Sri Atul Gupta, a distinguished legal representative, has expressed his intention to appear on behalf of the respondent in this matter. The reason cited for the aforementioned delay is elucidated within the Delay Condonation Application, attributing it to the transitional phase involved in the shift from the previous system to the Goods and Services Tax (GST) system. This transition period, marked by administrative adjustments and procedural changes, is identified as the underlying cause for the delay in adhering to the prescribed timeline for the appeal.

The statement raises a crucial point regarding the disparity in time allowances between the government machinery and the general populace when it comes to adapting to changes or transitions. It questions why the government is afforded the necessary time for switching over or implementing changes, while the same consideration isn’t extended to the public at large. This incongruity prompts a call for the Department to reflect on this aspect of the matter.

However, despite this observation, the statement acknowledges that the delay in filing the appeal does not appear to be intentional or deliberate. In the interest of justice, the delay is therefore condoned, albeit with a condition. The condition stipulates the payment of a cost amounting to Rs. 500 to be made to the respondent by the next designated date. This decision reflects a balance between recognizing the need for equitable treatment in allowing time for adaptation and upholding procedural requirements within the legal framework.

The delay in filing the appeal is officially excused, as confirmed by the acceptance of Delay Condonation Application No. 1 of 2018. This decision grants a reprieve for the delay, acknowledging the circumstances surrounding it. The administrative office is tasked with assigning a regular number to the appeal and scheduling it for inclusion in the next cause list. This procedural step ensures that the appeal progresses through the legal system as per standard protocol. Furthermore, this timeline allows Sri Atul Gupta, the designated legal representative, an opportunity to submit his Vakalatnama on behalf of the respondent before the next procedural milestone.

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