In what could be a wake up simply call for the Central Board of Indirect Taxes and Customs (CBIC) officers, the Supreme Court docket has dismissed an charm filed by the board from Balrampur Chini Mill on account of hold off in submitting. The determination will come just two times following the CBIC experienced requested its officers to strictly comply with the timeline in submitting appeals.

“There is hold off of 426 times in submitting the Special Go away Petition. We do not come across that there is adequate cause for the hold off. Consequently, the Special Go away Petition is dismissed as barred by limitations,” a division Bench of Justice Indira Banerjee and Justice Sanjeev Khanna explained in its get on a plea introduced before admission.

Timeline for submitting charm

Recommendations, issued in 2017, prescribed forty three times for submitting civil charm from the get of CESTAT (the Customs Excise and Service Tax Appellate Tribunal) and sixty times for submitting the Special Go away Petition (SLP) from the get of High Courts, and total 120 times is prescribed for submitting charm in the High Court docket.

Also read: CBIC calls for ‘disciplinary’ action in situation of charm dismissed on account of late submitting

On January 19, the CBIC issued a round inquiring subject formations to strictly adhere to the aspect of limitation in submitting appeals/ petitions before courts or tribunal. “The apply of submitting Condonation of Delay Software in a mechanical manner, without having attributing cogent factors, if any, should be discouraged,” it explained when including that supervising officers should individually monitor that the appeals/petitions are filed on time in the interest of the tax office.

“Any charm/petition dismissed, solely on the grounds of limitation, may well be scrupulously examined and corrective measures may well be taken, including disciplinary action, wherever merited,” the round explained.

Special leave petition

The present special leave petition was filed from closing judgment and get dated April twelve, 2019 handed by the Lucknow Bench of Allahabad High Court docket. The corporation approached the High Court docket hard the showcause recognize dated March 24, 2017 issued by the Assistant Commissioner, Central Excise and Service Divisions, Faizabad as nicely as a round dated April 25, 2016, of CBIC therefore seeking to reverse the CENVAT credit history relating to ‘bagasse’.

Throughout the course of action of manufacture of sugar, waste in the type of bagasse emerges, and the company cannot regulate the course of action and avoid the emergence of bagasse. It was explained that bagasse is a non excisable fantastic for the objective of reversal of credit history of input and input products and services.

After going by arguments, a division Bench of the High Court docket explained that in absence of bagasse becoming a created closing item, the obligation of reversal of CENVAT credit history is not captivated. Appropriately, the showcause recognize was quashed. Aggrieved by the ruling, the CBIC made the decision to go to the apex court docket but could not file the special leave petition in time.