Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2017 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (7) TMI 1305 - HC - VAT and Sales TaxCondonation of delay of 81 days in filing appeal - Jurisdiction - power of appellate Assistant Commissioner to condone delay beyond 60 days - HELD THAT:- The issue is already decided in various cases - reliance placed in the case of M/S. FALCON TYPES LTD. VERSUS THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, THE COMMISSIONER OF CUSTOMS (SEAPORT-IMPORT) [ 2016 (7) TMI 40 - MADRAS HIGH COURT] ] where it was held that the appellate authority, has no powers to condone the delay, beyond the extendable period. Thus the appellate authority has no power to condone the delay, beyond the extendable period, this Court is inclined to set aside the order of the Writ Court, condoning the delay, by setting aside the order of the Appellate Assistant Commissioner. Appeal allowed - decided in favor of appellant.
|