Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2024 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (2) TMI 1022 - MADRAS HIGH COURTCondonation of delay in filing appeal - appeal was filed beyond the normal period of limitation, but within the period within which the delay - delay can be condoned by the Appellate Commissioner under Section 85(3A) of the Finance Act, 1994 or not - HELD THAT:- It is evident that the petitioner cannot be denied the opportunity of the delay being condoned. The Office of the Commissioner of GST and Central Excise (Appeal) has numbered the appeal without issuing defect Memo to the petitioner stating that the appeal was beyond the statutory time limit of two months from the date of receipt of Order-in-Original No. 81/2022-CHN (ADC) dated 06.05.2022. The petitioner should have been called upon to explain how the appeal was maintainable without an application for condoning the delay. If such an opportunity was given, perhaps, the petitioner could have filed appropriate application to condone the delay. Instead of, the Appellate Commissioner has straight away proceeded to pass the impugned order. The impugned order is liable to be set aside and the case is liable remitted back to the respondent. The petitioner shall therefore file an application for condoning the delay explaining the reasons for delay in filing the appeal on 02.08.2022 within a period of 15 days from the date of receipt of a copy of this order - Petition disposed off.
|