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Chance of further appeal - Service TaxExtract One of my clients neglected the OIO received for some reason or other. He filed appeal to Commissioner (Appeals) with condonation of delay of 597 days and it is evidently dismissed. Under wrong guidance, instead of going to CESTAT, he filed Writ Petition in HIGH COURT which was also dismissed on 18.09.2017. On merits, he stands a fair chance to win the case. But so far merits were not considered in any forum. Is the period spent in filing WP be relaxed if we file appeal to Tribunal now. I solicit your valuable advice to proceed further or not.
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