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2015 (8) TMI 1257 - HC - Service TaxDelay in filing an appeal before Commissioner (appeals) - condonation of delay - delay even beyond the statutory period of limitation prescribed in section 35 - The question is whether the appellant can challenge the order passed by the Additional Commissioner, as there is patent illegality as contended by the appellant, and calls for intervention in the writ jurisdiction. Held that:- In our view, if we accept the submission of the appellant that the writ petition challenging the order passed by the Additional Commissioner has to be heard on merits though dismissed on the ground of limitation, in an appeal under section 35, it would render the said section as otiose and would open a flood gate of litigations. The very object of section 35 would be defeated. It would encourage the litigants to approach the High Court under the writ jurisdiction at any point of time in breach of the provisions contained in section 35. It has to be borne in mind that the law of limitation does not render the right of a litigant bad in law but it merely prohibits him from pursuing his remedy beyond a point of time. Hence, the judgments relied on behalf of the appellant are not applicable. Appeal dimsissed - Decided against the assessee.
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