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2019 (5) TMI 381 - HC - Service TaxCondonation of delay of 684 days in filing the appeals - sufficient cause for not having filed the appeal or not - HELD THAT:- On a perusal of the affidavit filed in support of the petitions, it is seen that though the affidavit contains five paragraphs, three paragraphs are devoted to the merits of the matter and in paragraph 4, the petitioner has blamed his staff who were looking after the service tax matters. There is no explanation for the 684 days delay - Further more, the conduct of the petitioner in the proceedings before the Tribunal clearly precludes us from exercising any discretion in favour of the petitioner. Petition dismissed.
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