Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (12) TMI 1091 - AT - Service TaxCondonation of delay - Delay in receipt of order - Order retained by acting partner who forgot about the letter - Held that:- A Limitation Act as is well-known is a statute of repose; and after the specified period of limitation is over, the other party to a cause of action is entitled to assume absence of a potential litigative trauma. Due diligence in prosecuting the litigation is also a valid criterion that could legitimately be considered in condoning delay in preferring an appeal. The reasons set out in the present application do not commend acceptance for grant of COD. Since no reasonable cause is shown, we find no justification for condoning the delay - Condonation denied.
|