Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

COMMISSIONER OF CGST AND CENTRAL EXCISE vs. SHARMA FABRICATORS AND ERECTORS PVT. LTD.
(Allahabad High Court)

Hon'ble Judges:

PANKAJ MITHAL
SARAL SRIVASTAVA
Pet. Counsel
B.k.singh Raghuvanshi
Res. Counsel
Atul Gupta

Petitioner / Applicant

COMMISSIONER OF CGST AND CENTRAL EXCISE
Respondent SHARMA FABRICATORS AND ERECTORS PVT. LTD.
Court Allahabad High Court
State

Uttar Pradesh

Date Jan 31, 2018
Order No.

Central Excise Appeal Defective No.-21 of 2018

Citation

2018(1) TAXREPLY 2917
Add to Favorites Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

TaxGPT Beta

Summarize this case by TaxGPT in
  AA   |   Print

ORDER

The appeal is reported to be beyond time by 12 days. Sri Atul Gupta, learned counsel, proposes to put in appearance on behalf of the respondent. The aforesaid delay has been occasioned as per the averments in the Delay Condonation Application on account of the transition period for switching over from the old system to the G.S.T. system. We fail to understand that if the Government machinery requires time for switching over or change why the people at large would not be granted the same time for such change. The Department should give a thought on this aspect of the matter, however, in the interest of justice, as we find that the delay in filing the appeal is not willful or deliberate, we condone the delay, subject to payment of a cost of ₹ 500/- payable to the respondent by the next date. Delay in filing the appeal is condoned. Delay Condonation Application No. 1 of 2018 is allowed. Office to allot regular number to the appeal and list the same in the next....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
25
Apr
S
M
T
W
T
F
S
25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)