𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗖𝗼𝗻𝗱𝗼𝗻𝗮𝘁𝗶𝗼𝗻 𝗼𝗳 𝗗𝗲𝗹𝗮𝘆 𝗶𝗻 𝗔𝗽𝗽𝗲𝗮𝗹 𝗙𝗶𝗹𝗶𝗻𝗴 📢 𝗧𝗵𝗲 𝗖𝗼𝘂𝗿𝘁 𝗵𝗲𝗹𝗱: "Each day of delay in filing an appeal must be explained. In this case, no sufficient reason was provided for an inordinate delay of almost 10 months."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗣𝗮𝗿𝘁𝗶𝗲𝘀: Principal Commissioner Central Tax, Delhi South vs. Brahmaputra Infrastructure Ltd. 𝗜𝘀𝘀𝘂𝗲: Whether the application for condonation of delay in filing and re-filing the appeal is justified? 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: The appellant filed the appeal 10 months after the impugned order, citing misplacement of papers and inadvertence. The appeal was also refiled with significant delays and defects, including missing court fees and failure to file a hard copy.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Court ruled that the appellant failed to explain delays during multiple time gaps, with over two years of inaction before re-filing. Even excluding COVID-19 disruptions, significant delays remained unexplained. Consequently, the applications for condonation of delay were dismissed, and the appeal was rejected.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: Principal Commissioner Central Tax, Delhi South vs. Brahmaputra Infrastructure Ltd. 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 28 March 2023 📜 This ruling underscores that unexplained and prolonged delays in appeal filing cannot be condoned without a valid explanation for each day of delay.