Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (9) TMI 48 - GUJARAT HIGH COURT

2016 (9) TMI 48 - GUJARAT HIGH COURT - 2016 (45) S.T.R. 30 (Guj.) - Condonation of delay evasion of service tax SEZ demand of tax and penalty under section 77 of the Finance Act, 1994 delay of 152 days in filing the appeal documents including tax paid challans missing in the course of change of work due to change of tax consultant Held that: - there is a genuine difficulty on the part of the petitioner and the reason which has been assigned, was beyond the control of the applicant an .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ER (PER : HONOURABLE MR.JUSTICE A.J. SHASTRI) 1. The petitioner by way of this petition is challenging the legality and validity of order dated 30.12.2015 passed by the learned Central Excise Service Tax Tribunal, Ahmedabad Bench, whereby, the learned Tribunal has not condoned the delay of 152 days, which has caused during the filing of appeal. 2. Brief facts are that the petitioner is a proprietary concern, holding the service tax registration and it has been realized by the respondent departme .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

service tax and thereby disputed the liability which has been tried to be thrust upon. The case of the petitioner was that in view of the exemption granted under the service tax law as well as overriding provisions of the SEZ Act, the petitioner is not liable to pay the same. However, the authority despite the aforesaid stand taken by the petitioner, has passed an order on 19.02.2015, whereby, the demand of the service tax, as stated above, is confirmed alongwith the applicable tax and penalty .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

tioner has pointed out the reason as to why the delay has occasioned in preferring the appeal and the main reason which has been advanced by the petitioner is contained in paragraph No.3 of the said application, presented for seeking condonation of delay. The said paragraph reads as under: 3. Most humbly, we hereby say and submit that the appeal could not be filed within the normal appeal period of three months on account of the following reason; a) During the course of investigation, we have pa .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

llans. c) As we intend to appropriate those challan towards discharge of mandatory predeposit amount to be paid along with appeal, we must have copy of those challens. However, for the aforesaid reasons, we did not have access to the same. d) In the absence of copy of these challans, we were prevented to file copy of the same with appeal memorandum to be filed before this Hon. Appellate Authority. e) For these reasons, we were not able to file present appeal within stipulated time limit and henc .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

gence on the part of the applicant. It is against that order, present Special Civil Application came to be filed. 5. Learned advocate for the petitioner Mr.Motiramani contended that the delay has been properly explained and it was brought to the notice of the learned Tribunal that the genuine difficulty which arose as pointed out in paragraph No.3, was beyond the control of the petitioner and therefore, requested the learned Tribunal to condone the delay so as to see that the main appeal can be .....

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