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2015 (10) TMI 631 - HC - Service TaxCondonation of delay - Inordinate delay of 12 days - Contravention of Section 68, 69 and 70 of the Finance Act - Delay due to marriage of the son of the Chief Executive Officer - held that:- person, who approaches court beyond the period of limitation, has to come up with a genuine reason for the delay. The age old theory that every day's delay has to be explained meticulously is not to be followed like an Euclid's theorem. The reasons stated by the appellant in the applications for condonation of delay are not disputed as false or frivolous. The appellant does not appear to be a limited company for the Tribunal to draw an inference that there are other officers to take care of the affairs. When a proprietary concern or a partnership firm is the appellant, it is but natural for such concerns or firms to rely upon individual leadership to take any major decision. Therefore, we are of the considered view that the refusal to condone the delay of 12 days especially when the appellant has nothing to gain out of the delay is not proper. - Delay condoned.
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