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2015 (10) TMI 631 - MADRAS HIGH COURT

2015 (10) TMI 631 - MADRAS HIGH COURT - 2015 (40) S.T.R. 226 (Mad.) - Condonation of delay - Inordinate delay of 12 days - Contravention of Section 68, 69 and 70 of the Finance Act - Delay due to marriage of the son of the Chief Executive Officer - held that:- person, who approaches court beyond the period of limitation, has to come up with a genuine reason for the delay. The age old theory that every day's delay has to be explained meticulously is not to be followed like an Euclid's theorem. Th .....

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al to condone the delay of 12 days especially when the appellant has nothing to gain out of the delay is not proper. - Delay condoned. - Civil Miscellaneous Appeal (NPD) Nos.1688 to 1690 of 2015 & M.P.Nos.1, 1, 1, 2 and 2 of 2015 - Dated:- 6-8-2015 - MR. V.RAMASUBRAMANIAN AND MR. T.MATHIVANAN, JJ. For The Appellant : Mr.B.Satish Sundar For The Respondent : Mr.V.Sundareswaran, Senior Panel Counsel JUDGMENT (Judgment was delivered by V.RAMASUBRAMANIAN,J) These appeals are filed under Section 35G o .....

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n for sales and service of Honda brand two wheelers. The appellant was issued with three show cause notices bearing Nos.47/2009 dated 17.3.2009, 15/2010 dated 30.3.2010 and 04/2011 dated 9.2.2011, on the ground that the appellant had contravened Sections 68, 69 and 70 of the Finance Act, 1994 read with Rules 4, 6(1) and 7 of the Service Tax Rules, in as much as they did not discharge the service tax liability within the prescribed time and did not register with the Service Tax Department during .....

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Orders in Original, the appellant filed independent appeals. These appeals bearing Nos.190/2010, 370/2010 and 444/2011 were dismissed by the Appellate Authority by a common order dated 20.8.2013. Aggrieved by the dismissal of the appeals by the Appellate Authority, the appellant filed further appeals before the second respondent. However, there was a delay of about 12 days in filing the appeals and hence, the appellant filed applications for condonation of the delay of 12 days. These application .....

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