The CAS of the Supreme Court noted that the court refuses to open appeal proceedings for an appeal submitted after the expiration of the terms established by Article 295 of the CAS of Ukraine, and if the court, based on the application of the person who filed it, does not find grounds for renewing the term, which is decided by the resolution.
The CAS of Ukraine provides for the possibility of renewing the missed procedural period only in the event of its being missed for valid reasons. Reasons for missing the deadline are valid if the circumstances that led to such reasons are objectively insurmountable, do not depend on the will of the person appealing the court decision, and are associated with real, significant obstacles or difficulties for the timely execution of procedural actions and are confirmed by appropriate evidence.
Based on the principle of "proper governance", state bodies in general, and the body of revenues and fees in particular, are obliged to act in an appropriate manner, and the state should not receive a benefit in the form of renewal by the courts of the deadline for appealing court decisions and correcting mistakes made by state authorities the account of a private person who acted in good faith.
The Supreme Court draws attention to the fact that such a circumstance as the lack of funds of the subject of authority to pay the court fee is not a valid reason for missing the deadline for an appeal, as well as the appellant's reference to the impossibility of fulfilling the norms of the Civil Court of Ukraine in terms of meeting the deadlines for an appeal.
Thus, the inability of the supervisory authority to properly organize work or finance the costs of paying the court fee cannot be evidence that the latter exercised its right to re-submit an appeal without undue delay, as well as confirmation of the validity of the reasons for missing the deadline for appealing the decision of the court of first instance instance
Resolution of the Supreme Administrative Court No. 640/11452/19 of October 12, 2022 by link.