Latest GST Judgments

For Full Access To All Latest Judgments on GST
Click Here To Subscribe Now
Take a tour of our GST Library

The Special Leave Petition is dismissed as time barred.

Delay in filing Special Leave Petition —Imposition of Cost on Officers responsible for the delay —The appellant department filed appeal. The court observed no reason to condone the delay. The judgment was pronounced on 14.11.2019. The proposal for filing the Special Leave Petition was sent after almost six months on 20.05.2020 and further took three months to decide whether to file Special Leave Petition or not on 25.08.2020. The court further observed that such kind of lethargy on part of the revenue department with so much computerization having been achieved, is no more acceptable. The categorization of such cases as “certificate cases” is to complete a mere formality and save the skin of the officers who may be in default in following the due process or may have done it deliberately. The court refused to grant such certificates and observed that if the Government/public authorities suffer losses, it is time when concerned officers responsible for the same, bear the consequences. Held that— The Hon’ble Supreme Court dismissed the Special Leave Petition as time barred and imposed cost of Rs. 25,000/- for wastage of judicial time, looking to the period of delay and the casual manner in which the application has been worded. The amount to be recovered from the officers responsible for the delay in filing the Special Leave Petition.
Professional services available Audit Management
Tax Lok English Viedo
Tax Lok Hindi Viedo
Check Your Tax Knowledge
Youtube
HR Consulting services

FOR FREE CONDUCTED TOUR OF OUR ON-LINE LIBRARIES WITH OUR REPRESENTATIVE-- CLICK HERE

FOR ANY SUPPORT ON GST/INCOME TAX

Do You Want To Take FREE DEMO Of Our GST/Income Tax Library.