Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2008 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (11) TMI 238 - HC - Service TaxAppeal before Commissioner (Appeals) – period of limitation – condonation – delay of 46 days – held that - we find that the case of the respondent (writ petitioner) is covered by the decision of the Division Bench of this Court in Indian Coffee Workers’ Co-op. Society Ltd. following the decision aforesaid, we set aside the order dated 24th January 2006 passed by the learned single Judge in W.P. No. 26479 of 2005 and allow the writ appeal. - the appellate authority, having no jurisdiction to condone such delay, rightly dismissed the appeal as time-barred – delay can not be condoned beyond 30 days by the Commissioner (appeals)
|