Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2014 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (12) TMI 126 - HC - Service TaxCondonation of delay - Inordinate delay of 256 days - Delay in receipt of order - Held that:- The specific case of the petitioner is that he received the impugned order passed by the second respondent on 2-2-2011. Since in the order passed by the first respondent it is observed to the effect that the order passed by the second respondent has been received on behalf of assessee, this court is of the view that the reason given for dismissal by the first respondent cannot be accepted and further, no relevant document has been filed on the side of the respondent to the effect that the petitioner has received the order passed by the second respondent immediately after 24-2-2010. Therefore, viewing from any angle, the order passed by the first respondent is liable to be set aside and the substantial questions of law raised on the side of the appellant are having substance. - Delay condoned - Decided in favour of assessee.
|