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2018 (8) TMI 1290 - HC - Service TaxCondonation of delay of 5 months and 3 days in filing appeal before the Commissioner (appeals) - non-payment of pre-deposit amount - It is the specific case of the petitioner before the 2nd respondent appellate authority that he is an old aged person, and due to ignorance and unavailability of proper assistance, he could not file the appeal within the period of two months as provided under the provisions of Section 85(3A) of the Finance Act. Held that:- It is well settled that when substantial justice and technical considerations are pitted against each other, cause of substantial justice deserves to be preferred for the other side cannot claim to have vested right in injustice being done because of a non-deliberate delay. There is no presumption that delay is occasioned deliberately, or on account of culpable negligence, or on account of malafides. A litigant does not stand to benefit by resorting to delay. In fact he runs a serious risk - In order to do justice between the parties, this Court exercising the powers under Articles 226 and 227 of the Constitution of India, condone the delay in filing the appeal in the interest of justice and taking into consideration the age of the petitioner and accepting the cause shown by the petitioner. Delay condoned - petition allowed - matter is remanded to the 2nd respondent to decide the appeal on merits.
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