Landmark Judgement by the Hon’ble NCLAT 1st to 15th December, 2020
Excise and Taxation Department Rewari, Haryana v. M/s Argl Ltd & Ors (DOJ 04.12.2020)
The NCLAT observed with disappointment that delay of 307 days, is sought to be condoned by the Appellant, on the ground of completion of inter departmental procedures, is absurd and the complacency on the part of those at the helm of affairs, cannot be a legal consideration warranting condonation of delay. The Appeal was not filed within the prescribed period of 30 days or even within the extended period of 45 days.