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2020 (4) TMI 347 - HC - Service TaxMaintainability of petition - time limittaion for filing appeal before the Commissioner (Appeals) - Business Auxiliary Services - HELD THAT:- The impugned order was passed on 15.11.2012 and therefore, the appeal ought to have been filed within a period of 2 months before the Commissioner (Appeals) in terms of Section 85(3)(a) of Finance Act, 1994 or with an application to condone the delay within a period of 30 days thereafter. The petitioner did not choose it. Instead, the petitioner has filed the present Writ Petition on 17, September, 2013 - Since the Writ Petition has been filed beyond the limitation of period, it is liable to be dismissed. Reasons stated by the petitioner for belatedly approaching the Court appears to be genuine. The petitioner may turn to file a statutory appeal before the Appellate Commissioner, within a period of 30 days from the date of receipt of copy of this order. In case, the petitioner files a statutory appeal within the stipulated time herein, the 2nd respondent shall consider the appeal and pass orders on merits in accordance with law.
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