Siddhi Developers vs The Joint Commissioner Central GST Pune II Commissionerate,

Judgment text excerpt

2025:BHC-OS:9977-DB Sayyed 46-CEXA.7.2025.docx IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.7 OF 2025 Siddhi Developers Flat No.1001, B-Wing Hyde Park, Bibvewadi, Pune – 411 037 STN:ABNFS8561QSD001 ...Appellant Versus The Joint Commissioner, Central GST, Pune-II Commissionerate, 1st Floor, F Wing, GST Bhavan, 41A Sasson Road, Pune – 411 001 ...Respondent _____________________________________________________ Mr. Prateek Jha for the Appellant. Mr. Karan Adik for the Respondent. _____________________________________________________ CORAM : M. S. Sonak & Jitendra Jain, JJ. DATED : 2 July 2025 ORAL JUDGMENT:- (Per M. S. Sonak, J.) 1. Heard Mr. Jha for the Appellant and Mr. Adik for the Respondent. 2. This appeal is directed against the order dated 30 September 2020 made by the Commissioner (Appeals) holding that he has no power to condone the delay beyond one month of the initially prescribed period of two months under the proviso to sub-section (3A) of Section 85 of the Finance Act, 1994 and the Tribunal’s order dated 10 May 2023 refusing to interfere with the order of Commissioner (Appeals). Page 1 of 6 Sayyed 46-CEXA.7.2025.docx 3. Mr. Jha urges the formulation of the following questions, which, according to him, are substantial questions of law:- “(a) Whether, on the facts and in the circumstances of the case and in law, the Tribunal was right in not appreciating that the Tribunal had power u/s 35C of the Central Excise Act, 1944 read along with section 86(7) of the Finance Act, 1994 to condone delay in filing of appeal before the Commissioner (Appeal) beyond the one month period provided in proviso to section 85(3A). (b) Whether, on the facts and in the circumstances of the case and in law, the Tribunal was just