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2018 (8) TMI 1405 - HC - Service TaxCondonation of delay in filing appeal - appeal rejected on the ground that the same was filed beyond the period of limitation - Held that:- Admittedly, the petitioner has filed the Appeal before the second respondent. However, as there was a delay of 13 days in filing such appeal, the second respondent refused to entertain the same - the order of the second respondent in rejecting the appeal only on the ground of limitation cannot be sustained, especially, when the petitioner has stated the reasons for filing such appeal with 13 days delay and when such reasons are not found to be either false or imaginary. In any event, as the delay is only 13 days, the second respondent ought to have condoned the delay and considered the matter on merits - Writ Petition is allowed in part only by setting aside the order of the second respondent - matter is remitted back to the second respondent for deciding the said Appeal on merits and in accordance with law.
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