CBIC vide Circular No. 1077/01/2021 – CX dated January 19, 2021 issued instructions for strict compliance to limitation while filing Appeals/Petitions before Courts/Tribunal.

Further, the circular highlights observations of Hon’ble Supreme Court in the case of Office of the Chief Post General & Ors. v. Living Media India Ltd. :

It is the right time to inform all the government bodies, their agencies and instrumentalities that unless they have reasonable and acceptable explanation for the delay and there was bonafide effort, there is no need to accept the usual explanation that the file was kept pending for several months/years due to considerable degree of procedural redtape in the process. The government departments are under a special obligation to ensure that they perform their duties with diligence and commitment. Condonation of delay is an exception and should not be used as an anticipated benefit for government departments.

Hence, the practice of filing Condonation of Delay Application in a mechanical fashion, without attributing cogent reasons, if any, must be discouraged by the department officials.