Tribunals and CommissionsDivision Bench(2024) 02 NCLAT CK 0049

Asst. Commissioner, Central Goods and Service Tax Division II vs Anil Kohli, IRP/RP, Dunar Foods Ltd

National Company Law Appellate Tribunal · Decided on 16 February 2024

HON’BLE JUDGES
Ashok Bhushan, Chairperson · Barun Mitra, Member (T)
RESULT
Dismissed
CASE NUMBER
Company Appeal (AT) (Ins.) No.282 Of 2024 & I.A. No. 918, 956 Of 2024

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Judgment

3 paragraphs · 203 words
1.

This Appeal has been filed against the order dated 26.11.2019, the appeal has been filed on 09.02.2023. Learned counsel for the Appellant submits that the Appellants were not aware of the order and they came to know about the order on 05.07.2021 and thereafter they took legal opinion and filed the appeal on 09.02.2023.

2.

The order impugned was passed on 26.11.2019 and the submission of the Appellant that they came to know about the order on 05.07.2021 is not based on any relevant material. It is the case of the Appellant itself that they came to know on 05.07.2021 and appeal was filed on 09.02.2023, it took about one and a half year for the Appellant to file an appeal. Merely because the appeal has been filed by a government department cannot be reason for inordinate delay.

3.

We, thus, are of the view that Application for Condonation of Delay filed by the Appellant praying for condonation of 1142 days’ delay cannot be allowed. We also take notice of the fact that these appeals which are filed with inordinate delay are unnecessarily filed to burden the Registry of the Court. We dismiss the Delay Condonation Application. Memo of Appeal is rejected.