Since the application for condonation of delay is dismissed, so the revision is time barred. Resultantly, the revision petition also deserves to be dismissed being time barred.
Section 132 of the CGST Act, 2017—Bail -Revision- The applicant filed revision against the order dated 26.08.2019, whereby an application for grant of default bail filed by the petitioner under Section 167(2) Cr.P.C. was held to be infructuous. One criminal case under Section 132 of the Act was registered against the applicant. The applicant was arrested on 26.06.2019. The applicant counsel submitted that the complaint was filed and no final report/challan under Section 173 (2) Cr.P.C. was filed. The applicant was released on interim administrative bail on 01.04.2020. After his release, he came to know that no revision has been filed against the impugned order, thereafter, he could not file the revision because of outbreak of Covid-19 Pandemic. The respondent counsel submitted that the impugned order was passed on 28.08.2019 and the revision was filed on 03.02.2021. The delay has not been properly explained. The court observed that there is no sufficient ground to condone the delay. There is delay of 433 days in filing of this revision. Since the application for condonation of delay is dismissed, so the revision is time barred.
Held that:-The Hon’ble High Court dismissed the revision petition.
Since the application for condonation of delay is dismissed, so the revision is time barred. Resultantly, the revision petition also deserves to be dismissed being time barred.
Section 132 of the CGST Act, 2017—Bail -Revision- The applicant filed revision against the order dated 26.08.2019, whereby an application for grant of default bail filed by the petitioner under Section 167(2) Cr.P.C. was held to be infructuous. One criminal case under Section 132 of the Act was registered against the applicant. The applicant was arrested on 26.06.2019. The applicant counsel submitted that the complaint was filed and no final report/challan under Section 173 (2) Cr.P.C. was filed. The applicant was released on interim administrative bail on 01.04.2020. After his release, he came to know that no revision has been filed against the impugned order, thereafter, he could not file the revision because of outbreak of Covid-19 Pandemic. The respondent counsel submitted that the impugned order was passed on 28.08.2019 and the revision was filed on 03.02.2021. The delay has not been properly explained. The court observed that there is no sufficient ground to condone the delay. There is delay of 433 days in filing of this revision. Since the application for condonation of delay is dismissed, so the revision is time barred.
Held that:-The Hon’ble High Court dismissed the revision petition.