New User   Login      
Tax Management India .com TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (3) TMI 1001 - MADRAS HIGH COURT

2016 (3) TMI 1001 - MADRAS HIGH COURT - TMI - Period of limitation - Condonation of delay of 223 days - Beyond the statutory time limit of three months and also beyond the condonable period of a further three months provided under Section 85 of the Finance Act, 1994 - Held that:- by following the decision of the Division Bench in the case of Albert & Company Pvt Ltd vs Commissioner of Service Tax, Chennai [2014 (3) TMI 655 - MADRAS HIGH COURT], the first respondent has rightly dismissed the appe .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ied mandamus to call for the records of the first respondent in Order-in-Appeal No.10/2014 (M-ST) dated 1.12.2014 and quash the same and further direct the first respondent to decide the case on merit. 2. The case of the petitioner is that as against the order of the second respondent dated 29.10.2010, the petitioner preferred an appeal before the first respondent, with a delay of 223 days. The first respndent, by order dated 01.12.2014, dismissed the appeal stating that the appeal has been pref .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

apers in disarray. 4. The learned counsel, in support of his contention, relied upon a judgment of the Hon'ble Supreme Court reported in 2011 (273) ELT 345 (S.C) (Kranti Associates Pvt Ltd vs Masood Ahmed Khan), wherein the Hon'ble Supreme Court held that a quasi-judicial authority must record reasons in support of its contentions and in the absence of any reasons given by the authority, the same is liable to be set aside. 5. The leared counsel also relied on a judgment reported in 1987 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version