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2019 (5) TMI 668 - HC - Service Tax


Issues:
1. Delay in filing Notice of Motion for restoration of appeal.
2. Allegations against the junior Counsel for not taking steps for restoration.
3. Department's refusal to pay the junior Counsel for out of pocket expenses.
4. Conduct of the Department in prosecuting the appeal.
5. Condonation of delay and restoration of the appeal.

Analysis:
1. The High Court examined the delay in filing the Notice of Motion for restoration of the appeal. The applicant took over 4 months to file a fresh notice, leading to a delay of 619 days. The Court noted the reasons for delay and the subsequent actions taken by the applicant in this regard.

2. Allegations were made against the junior Counsel appointed by the Department for not taking steps to restore the appeal. The Court analyzed the correspondence between the junior Counsel and the Department, highlighting the expectations of the Department and the responses of the Counsel regarding the restoration process.

3. The Department's refusal to pay the junior Counsel for out of pocket expenses was a crucial aspect of the case. The Court scrutinized the communication between the Counsel and the Department, emphasizing the necessity of payment for the Counsel's services in filing the Notice of Motion for restoration.

4. The Court assessed the conduct of the Department in prosecuting the appeal, noting delays and discrepancies in communication and actions taken by the Department officials. The Court highlighted the negligence on the part of the Department and criticized the attempt to shift blame onto the panel Advocate.

5. Ultimately, the Court concluded that no case was made out for condonation of delay and restoration of the appeal. The Court dismissed the Notice of Motion based on the conduct of the applicant and the Department. Additionally, the Court directed the Prothonotary and Senior Master to inform the Central Board of Indirect Taxes and Customs about the handling of the matter, emphasizing the need for remedial action to avoid similar dismissals in the future.

 

 

 

 

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