2023 (10) TMI 961 - SC - Service Tax

Condonation of delay of 1471 days in filing the appeal - it was held by HC that it is difficult to accept that the appellant was handicapped in any manner in ascertaining the jurisdiction of the relevant Commissionerate. In any view of the matter this Court is unable to accept that it would be apposite to condone the delay of more than four years on the aforesaid ground. HELD THAT - The special leave petition is dismissed.

Summary

The Supreme Court of India dismissed the special leave petition after condoning the delay. All pending applications were disposed of. (Citation: 2023 (10) TMI 961 - Supreme Court)