Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2013 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (3) TMI 295 - KERALA HIGH COURTDelay in filling appeal - demand of service tax - Held that:- As against the earlier provision enabling filing of an appeal within three months, the said period has now been reduced to two months. Similarly, the provision enabling condonation of delay of three months also has been reduced to one month and Ext.P5 order leaving a service tax was issued by the second respondent on 18.09.2012, which is after the insertion of Section 3A extracted above. Thus this is a case where the petitioner has failed to file the appeal within the time as specified in Section 85 (3A) and if that be so, no fault can be filed with the first respondent in not having accepted the appeal filed beyond the periods specified in the Act. Therefore, it is obvious that the petitioner having lost to the appellate remedy on account of his own latches cannot seek to challenge Ext.P5 in a proceedings under Article 226 of the Constitution of India. See Assistant Commissioner of Central Excise v. Krishna Poduval (2005 (10) TMI 279 - KERALA HIGH COURT) - against assessee.
|