The Principal Commissioner Of Service Tax I, v. Citi Bank N.A.

CMP.No.6138 of 2021 in CMA.SR.No.83341 of 2016 R.MAHADEVAN, J.

and J.SATHYA NARAYANA PRASAD, J.

(Order of the court was made by R.MAHADEVAN, J.) This petition has been filed by the petitioner / appellant seeking to condone the delay of 1280 days in filing CMA.SR.No. 83341 of 2016. 2.Heard Mr.K.Ravi, learned counsel for the appellant and Mr.Prasad V.Paranjape representing Mr.Adithya Reddy, learned counsel appearing for the respondent, who reiterated the averments made in the counter affidavit filed in this condone delay petition. 3.Considering the reasons stated in the affidavit filed in support of this petition and also taking note of the settled legal position that 'the question of limitation is not based on technical consideration, but is on the principles of public 1/3

policy and equity; and the substantial justice is paramount consideration and pivotal', this court is inclined to condone the delay of 1280 days in filing the appeal.

4.Accordingly, the delay is condoned and this petition is ordered. Registry is directed to number the appeal and list it for admission in the usual course. [R.M.D., J.] [J.S.N.P.,J.] 06.04.2022 gba/msr 2/3

R.MAHADEVAN, J.

and J.SATHYA NARAYANA PRASAD, J.

gba/msr CMP.No.6138 of 2021 in CMA.SR.No.83341 of 2016 06.04.2022 3/3