To,
The Special Commissioner Appeals -I
3rd Floor, Vyapar Bhawan, I.P. Estate
New Delhi – 110 002
Subject: Application for condonation of delay of days in filing the appeal
In the Matter of:
Company Title: <Company Name>
GST Number: <GSTIN>
Financial Year: 2017-18
Order reference Number: ___________________
DIN: _______________
Respected Sir,
With reference to the captioned subject matter, We, most humbly state as under:
We, have filed the abovementioned appeal against the order passed by the Proper Officer on December XX, 20XX under section 73(5) of Delhi Goods and Services Tax (DGST) Act, 2017 against the demand of Rs. …,00,000 which is due to ……… reasons
| Particular | Date |
| Order for demand | 30-Dec-2023 |
| Appeal to be filed within 3 month then the last date for Filing appeal | 30-Mar-2024 |
| 30 days condonation period as per section 107 of CGST Act Last date after condonate the appeal by the Commissioner | 30-Apr-2024 |
| Appeal filed | 05-Apr-2024 |
| Within power of First Appellate Authority to condone the delay | YES, as total delay is of 6 days |
As per above Table we want only condonation of 6 Days. But the First Appellate Authority have power to grant condonation of 30 days
Background of the case:
- The aforementioned order was communicated to us on <Date of Communication>. The said order and notice of demand under section 73(5) of DGST Act 2017 were received by us on GST Common Portal. The due date of filing the appeal was < ..-March-2024> appeal is filed on <….April-2024>.
- As per Section 107(1) of the CGST Act, an appeal against any decision or order passed by an adjudicating authority can be filed before the Appellate Authority within three months from the date of communication.
- Unfortunately, we were unable to file the appeal within the stipulated timeframe due to [Explain the specific reason for the delay].
Request for Condonation:
Hence there was a delay of 6 days, in filing of the appeal.
The delay
The delay was without knowing the legal provisions.
Hence, we have filed an appeal prepared and filing the same with condonation of delay.
We, therefore, pray that the delay in filing the appeal may be condoned.
In view of the above facts, we submit that the delay was unintentional, for bona fide reasons and due to the circumstances beyond the control of the Appellant.
Reliance is placed on the decision of the Hon'ble Supreme Court in the case of N. Balakrishnan v. M. Krishnamurthy 2016 Taxo.online 56, the Court made the following observations:
“It is axiomatic that condonation of delay is a matter of discretion of the court. Section 5 of the Limitation Act does not say that such discretion can be exercised only if the delay is within a certain limit. Length of delay is no matter; acceptability of the explanation is the only criterion. Sometimes delay of the shortest range may be uncondonable due to a want of acceptable explanation whereas in certain other cases, delay of a very long range can be condoned as the explanation thereof is satisfactory. Once the court accepts the explanation as sufficient, it is the result of positive exercise of discretion and normally the superior court should not disturb such finding, much less in revisional jurisdiction, unless the exercise of discretion was on wholly untenable grounds or arbitrary or perverse. But it is a different matter when the first court refuses to condone the delay. In such cases, the superior court would be free to consider the cause shown for the delay afresh and it is open to such superior court to come to its own finding even untrammelled by the conclusion of the lower court.”
Further reliance is placed on the decision of the Hon'ble Supreme Court in the case of Senior Bhosale Estate (HUF) v. Asstt. CIT 2019 Taxo.online 1004 (SC) wherein it was held that unless that fact was to be refuted, question of disbelieving stand taken by assessee on affidavit, could not arise.
We submit that the expression ‘sufficient cause' must receive a liberal construction so as to advance substantial justice and generally delays in preferring the appeals are required to be condoned in interest of justice. A litigation does not stand to benefit by resorting to delay, therefore a justice-oriented approach is required by courts. In every case of delay there can be some lapses on the part of the litigant concerned, but that alone is not enough to shut the door against him. We, further submits that refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. In matters of condonation of delay a highly pedantic approach should be eschewed and a justice-oriented approach should be adopted and a party should not be made to suffer on account of technicalities.
We, request you to be pleased to consider the facts of the case and condone the delay of days. We further request you to please provide us with personal hearing in case you are passing any adverse order or rejecting our application for condonation.
Thanks, and Regards
For ….….
Authorised Signatory
XXXX
Date:03-Apr-2024
Place: New Delhi
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AFFIDAVIT
I __________S/o ________ , Aged about___ years, residing at _____________ ___________________________________________ have to state as under:
I say that, I am Authorised Signatory of the appellant company.
I say that, the Appellant is a company, having GSTN ________________ Registered at _____________________________________________ Deals in _________________
I say that, the Notice Reference Number______ dated ______________ issued under section 73(5) of the Act to pay the demand of Rs. …,00,000 which is Due to ……
I say that, the return was selected for scrutiny/demand and on Dated_____, the Proper Officer issued a Notice under section 73(5) of the Delhi Goods and Services Tax Act.
I say that, subsequently, the Proper Officer vide order dated _________, issued under section 73(5) of DGST Act 2017, Having demand of Rs …,00,000
I say that, the order was received by our office on GST Common Portal and therefore the statutory period of filing of appeal is up to ________.
I say that, due to <reasons> we are not able to file the appeal on time.
I say that delay was as a result of not knowing the legal provisions.
I say that delay is totally bona fide and unintentional.
I pray that, the delay may be condoned and the appeal may be decided on merits.
I say that whatever stated hereinabove is true to the best of my knowledge and I believe the same to be true.
Solemnly affirmed at Delhi on the day of ______________
Thanks & Regards
Name of Director
