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2019 (3) TMI 1792 - HC - Service TaxMaintainability of appeal - time limitation - appeals dismissed on the ground of limitation, as the appeals were preferred after 60 days and thereafter, the condonable period of one month i.e. after total period of 90 days - HELD THAT:- In the case at hand, the extraordinary situation pressed in service is to the effect that after passing of the assessment order, the petitioner was engaged in personal tragedy as his daughter was facing marital dispute, therefore, the appeal could not be filed within limitation or during the condonable period. The extra ordinary situation pressed by learned counsel for the petitioners is not of such nature, which had paralysed the petitioner's business or his life. It is not in dispute that during the relevant period, the petitioner was carrying on his business, therefore, there was no such pressing emergency which did not permit the petitioner to prefer an appeal before the Commissioner (Appeals). Petition dismissed.
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