Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2019 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (7) TMI 448 - HC - Service TaxCondonation of delay in filing appeal - sufficient cause - Whether the Tribunal had failed in considering the question as to whether the delay could have been condoned in terms of awarding cost? - HELD THAT:- We have to concur with the findings arrived by the Tribunal that the appellant had failed to offer any proper explanation with respect to the delay caused, which is convincing to the Appellate Tribunal. But at the same time, the Tribunal had failed to consider whether a lenient view could have been taken based on the settled legal principles. While considering whether there exists any 'sufficient cause' for condoning the delay, the Tribunal also could have considered about allowing the petitions on taking a liberal attitude, in terms of cost, in order to compensate the prejudices which may be caused to the opposite side. It is only just and proper to permit the appellant to pursue the appeals on merits after condoning the delay occurred. However, we take note of the fact that the prejudices which may be caused to the respondent Department need to be compensated in terms of cost. On a reasonable estimation, we think it appropriate to impose cost of ₹ 7,500/- each in the above cases, for condoning the delay. Appeal allowed - decided in favor of appellant.
|