Page 67 - GSTL_26th March 2020_Vol 34_Part 4

2020 (34) G.S.T.L. 577 (S.C.)

IN THE SUPREME COURT OF INDIA
Dr. Dhananjaya Y. Chandrachud and Hrishikesh Roy, JJ.
G. MAHESH BABU
Versus
COMMR. OF CUS., C. EX. & S.T. (APPEALS II & VI)
1
Civil Appeal No. 9130 of 2019, decided on 29-11-2019
Appeal to Appellate Authority - Dismissal thereof for non-compliance
of pre-deposit order - Delay in filing second appeal leading to its dismissal -
Restoration on cost - Appellant-assessee pleading that he was under bona fide
belief that preliminary appeal filed before Tribunal against order of Commis-
sioner (Appeals) declining to grant unconditional stay would be listed first
which resulted in delay of 812 days in filing main appeal before Tribunal -
Notwithstanding controversy as to whether said preliminary appeal was filed
or not, since meanwhile entire due amount of tax and penalty has been recov-
ered from appellant, interest of justice demands that case now be decided on
merits - Accordingly, impugned orders are quashed and appeal restored before
Commissioner (Appeals) for deciding it on merits subject to payment of cost of
` 50,000 within three weeks by appellant - On failure to pay cost ibid, appeal
shall not be restored - Section 85 of Finance Act, 1994. [paras 8, 9, 10]
Appeal allowed
REPRESENTED BY : S/Shri K. Parameshwar, AOR and M.V. Mukunda,
Advocate, for the Appellant.
S/Shri Vikramjit Banerjee, ASG, B. Krishna Prasad,
AOR, Rajnish Prasad and Ms. Aruna Gupta, Advo-
cates, for the Respondent.
[Order]. - Leave granted.
2. This appeal arises from the dismissal of an appeal initially by the
Commissioner (Appeals) for non-deposit of an amount of Rs. 16.50 lakhs by way
of pre-deposit. Following the non-deposit, the appeal was dismissed. The appeal
filed before the Customs, Excise and Service Tax Appellate Tribunal (“CESTAT”)
was dismissed on account of a delay of 812 days. The High Court was of the
view that in the circumstances of the case, no case for interference was made out.
3. The dispute in the present case pertains to the period 1 April, 2007
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1 On appeal from 2020 (34) G.S.T.L. 422 (Telengana).
GST LAW TIMES  26th March 2020  163