Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Dishonour of Cheque - liability created in favour...     TaxTMI    Conversion (Amendment) of shipping bills -...     TaxTMI    Seeking re-export of goods - Absolute confiscation...     TaxTMI    Addition u/s 69A on the basis of whatsapp messages...     TaxTMI    Limitation for passing a assessment order -...     TaxTMI    Default in not depositing the TDS amount, as...     TaxTMI    Levy of GST - export of services or not - place of...     TaxTMI    Grant of Regular Bail - fraudulent passing of Input...     TaxTMI    Violation of principles of natural justice - While...     TaxTMI    Violation of principles of natural justice -...     TaxTMI    Money Laundering - The petitioner sought exemption...     TaxTMI    Refund with interest - statutory period of 60 days...     TaxTMI    Illegal arrest or not - detention for more than 24...     TaxTMI    Validity of assessment order - The court noted that...     TaxTMI    Levy of GST - Place of supply - Tax imposed on...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights March 2022 Year 2022 This

Period of limitation for filing an appeal before Commissioner ...

Service Tax

March 15, 2022

Period of limitation for filing an appeal before Commissioner (appeals) - The department has not produced any evidence about service of Order-in-Original on appellant on any date prior to the aforesaid date of receipt of said order. Order of Commissioner (Appeals) is miserably silent about the receipt of certified copy of Order under challenge before him on 25.9.2020. Had the said fact being considered by Commissioner (Appeals), he could have rightly appreciated the appeal to have been filed within the statutory period for the same. The absence thereof is sufficient violation of aforesaid principles of nature justice. - AT

View Source

 

← Previous Next →

 

You may also like:

  1. Period of limitation for filing an application u/s 11 of the Arbitration and Conciliation Act, 1996 - The period of limitation for filing an application under Section 11...

  2. Period of limitation for filing of Application for initiation of CIRP - an application under Section 7 of the IBC would not be barred by limitation, on the ground that...

  3. Benefit of SVLDRS - Revenue filed the appeal after the expiry of limitation of Scheme - the appeal of the Department has been filed after the expiry of period of...

  4. Extended period of limitation - Recovery of service tax - service being taxable but the liability has not been discharged by the appellant - the Department has wrongly...

  5. Maintainability of appeal filed belatedly - the scheme of limitation for filing Appeal as delineated by Section 61 does not give any scope to the submission that...

  6. Maintainability of appeal - rejection of appeal on the ground of time barred - In face of clear evidence existing on record that such technical glitches were resolved by...

  7. Time Limitation - Curable Defect - Electronic Filing Compliance - Procedural Compliances vs. Substantive Rights: - The High Court found that the petitioners complied...

  8. Condonation of delay of 6 months and 22 days in filing appeal - rejection on the ground of time limitation or not - The period till 30.9.2020/ 28.2.2022 still remains...

  9. Refund claim - exclusion of certain period due to COVID pendamic between the said period 15th March 2020 and 2nd October 2021 - Assistant Commissioner of CGST is bound...

  10. Refund claim - exclusion of certain period due to COVID pendamic between the said period 15th March 2020 and 2nd October 2021 - Assistant Commissioner of CGST is bound...

  11. Initiation of CIRP - Period of limitation - to be recognized from the date of NPA or Balance Sheet recognizing the debt - An application under Section 7 of the IBC would...

  12. Period of limitation for filing an appeal - whether the appellate authority was justified in rejecting the appeal on the ground of limitation or not? - there was no...

  13. Initiation of CIRP - date of default - period of limitation - the Bank could not produce any evidence to prove that there has been acknowledgment in writing and signed...

  14. Extended period of limitation - Reversal of CENVAT Credit - It is well settled law that onus is on the Department to prove that extended period of limitation is...

  15. Extended period of limitation - The assessee has not disclosed the value of taxable service for the period 10.9.2004 to 31.7.2007 in their ST 3 Returns filed to the...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
H: The Allahabad High Court addressed the denial of a personal hearing in...
H: Levy of penalty u/s 129(3) subsequent to the search and seizure action...
H: Rejection of refund claim - The notices issued in this case were found...
H: Re-Determination of refund and interest thereon - Subsequent to the di...
H: Cancellation of GST registration of the petitioner - service of SCN - ...
A: GSTR 2A and GSTR 3B during 2018-19
F: Partner Remuneration
H: Validity of Ex-parte assessment order passed u/s 144B - The High Court...
H: Addition u/s 68 - shares of the assessee companies issued at huge prem...
H: Validity of search and seizure u/s 132 - The Bombay High Court quashed...
H: Power of CIT to cancel or withdraw registration invoking Section 12AA(...
H: Review petition - Validity of reopening of assessment - The High Court...
H: Reopening of assessment u/s 147 - The High Court dismissed the appeal ...
H: Demand of additional tax on simple processing of income - Applicabilit...
H: Special audit u/s 142(2A) - Complexity and Volume of Transactions - Re...
N: Amendment in Madhya Pradesh Goods and Services Tax Rules, 2017
N: Amendment in Notification No. CT-8-0002-2024-Sec-1-V(CT) (03), dated 1...
H: Interest payable to petitioner u/s 244A - Failure on the part of AO to...
H: Rejection of Application for Final Approval u/s 80G(5)(iii) - The Trib...
A: Delhi Court rules against ITC denial to NBFCs’ recovery agents.
A: Understanding Systems Audit and Process Audit: A Comparative Analysis
A: Assessee cannot be deprived of filing an appeal due to non-constitutio...
A: RECENT DEVELOPMENTS IN GST
F: GST ON POST SUPPLY DISCOUNT
C: Review of validation of KYC records by KRAs under Risk Management Framework
C: Certification requirement for key investment team of manager of AIF
A: Understanding the Role and Importance of Customs Brokers in Internatio...
A: THE ASSESSEE CANNOT BE ABSOLVED OF RESPONSIBILITY TO MONITOR THE GST PORTAL
A: HANDLING LITIGATION (APPEALS) IN GST
F: Supply of Services to State owned disaster management entity