The Supreme Court reprimanded the central government on Wednesday for deliberate delays in filing appeals in revenue matters, Live Law reported.
"It seems that the Union of India files appeals only to get the 'chhaap' or the stamp that it had appealed before the Supreme Court," Justice DY Chandrachud said, while hearing an appeal under the Central Excise and Salt Act, which was filed by a delay of 536 days.
The bench of Justice Chandrachud and MR Shah further noted that "the central government in the revenue department must find an answer for such conduct of its officers and ensure that the matters which are to be litigated are dealt with by necessary dispatch."
The apex court also asked Solicitor General, Tushar Mehta, to appear before it on Monday and inform of the corrective steps taken by the government to avoid a similar delay in such cases.
The government justified its position by saying that the Commissionerate level may not be aware of the remedy that lies before the Supreme Court and not the High courts, the report added.
However, Justice Chandrachud rejected the argument, saying how can the Commissionerate not know that the appeal lies before the Supreme Court? "The Union of India cannot take the view that the officers don't know how to file an appeal," he said.
"The officers are in league with the assessee. They first file the appeal with the wrong court, then the appeal lies in objection, it is kept pending and then it is finally dismissed. Then they come before the Supreme Court with an application for the condonation of delay. When the court refuses to entertain the plea, they just say "What can we do? We had approached the court and filed the appeal, but it was the Supreme Court that did not entertain! They push the burden to the Supreme Court," noted Justice Chandrachud.
Concurring, Justice Shah said that, "There is a deliberate delay! To get the seal of the Supreme Court! Justice Chandrachud also noted that this is "an abuse of the process by the officers." He further said that there are no delays when there is a question of an inspector being promoted to a higher level.
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