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2022 (1) TMI 209 - HC - Service TaxCondonation of delay in filing appeal - overcoming the statutory period of limitation - seeking to recover service tax and penalty - Sabka Vishwas (Legacy Dispute Resolution) Scheme - Section 125 of the Finance Act, 1994 - HELD THAT:- By virtue of the orders of the Supreme Court in IN RE: COGNIZANCE FOR EXTENSION OF LIMITATION [2021 (11) TMI 387 - SC ORDER], the period of limitation for filing appeals stands condoned till 02.10.2021 from 15.03.2020. Therefore, petitioner can prefer an appeal against the order in original dated 27.11.2020 under Section 85 of the Finance Act, 1994; by seeking condonation of delay from 27.11.2020 till 02.10.2021. Petitioner has been contesting this writ petition from 12.10.2021 onwards. The period during which this writ petition has been pending from 12.10.2021 till today, can also be excluded while calculating the period of limitation. This Court is of the opinion that, the remedy of an appeal available to the petitioner must be pursued and, irrespective of whether the petitioner was served with the earlier order dated 27.11.2020; or not no prejudice will be caused to the respondents, if the petitioner is served with a fresh certified copy of the order in original in a time bound manner - In order to enable the petitioner to prefer an appeal against the order in original, the period spent by the petitioner in pursuing this writ petition from 12.10.2021, till the date of judgment shall stand excluded for the purpose of calculating the period of limitation, apart from the period from 26.11.2020 till 02.10.2021. Petition disposed off.
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