2025 (5) TMI 408 - SCH - Service Tax

Condonation of delay - failure to remove office objections within stipulated time - delay of 619 days in filing the Notice of Motion - Revenue has put the blame on advocate representing the Department for such delay - it was held by High Court that No case is made out for condonation of delay and for restoration of the appeal - HELD THAT - There are no good reason to interfere with the impugned order passed by the High Court of Judicature at Bombay. SLP dismissed.

Summary

The Supreme Court, with Hon'ble Justices J. B. Pardiwala and R. Mahadevan presiding, heard submissions from counsel for both the petitioner (Revenue) and the respondent (assessee). After reviewing the materials on record, the Court found "no good reason to interfere with the impugned order passed by the High Court of Judicature at Bombay." Consequently, the Special Leave Petition was dismissed, and all pending applications were disposed of.