Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2019 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (8) TMI 160 - HC - Service TaxCondonation of delay in filing appeal - no explanation for delay provided - HELD THAT:- The Petition for condonation of delay reflects a lackadaisical approach on the part of the Petitioner herein and as already pointed out no efforts were made to explain the delay from 15.08.2015 to 07.10.2016 - We are conscious and aware that the law of limitation is sufficiently elastic to allow and enable the concerned Authorities to apply it for substantial justice, but at the same time it may be mentioned that merely because a non-pedantic approach should be adopted to an application for condonation of delay it is not essential that every delay including those in which the drafting has been done in a haphazard manner and with nary a care to detail or explanation pertaining to the delay with dates thereof be condoned. Since the Petitioner has not explained the delay after 14.08.2015 which extended to more than one year, we are in agreement with the findings of the Learned Commissioner and that no error arises in the consequent order of rejection of the said Authority. Petition dismissed.
|