Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

M/s. EBLITZ INC Versus ADDITIONAL COMMISSIONER OF SERVICE TAX, SERVICE TAX COMMISSIONERATE, BANGALORE AND COMMISSIONER OF SERVICE TAX (APPEALS) , BANGALORE

2016 (9) TMI 900 - KARNATAKA HIGH COURT

Period of limitation - filing an appeal before the Commissioner (appeals) - condonation of delay - 78 days beyond 3 months - appeal could not be filed within prescribed period due to non-receipt of the order in original - Held that:- it is true that the outer limit is six months for entertaining of the appeal including condonation of delay. However, in order to find out that the limitation would begin from which date, it was obligatory on the part of the respondent No.2 to verify the record of t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

.2012 ought to have been received within reasonable time. - It is hardly required to be stated that when the statute provides express beginning of the limitation from the date of receipt of the order, unless the receipt is so verified and considered, the limitation cannot be said to have begun. In any case, even if the date of despatch is considered on 16.03.2012 then also within the outer limit of six months, the appeal was already presented on 13.09.2012. It is hardly required to be state .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

it case to condone the delay. - Decided in favour of appellant - WRIT APPEAL NO.1147 OF 2015 (T-RES) - Dated:- 24-8-2016 - MR. JAYANT PATEL AND MR. S.N.SATYANARAYANA, JJ. FOR THE APPELLANT : SRI SANMATHI E I, ADVOCATE FOR THE RESPONDENT : SRI K V ARAVIND, ADVOCATE JUDGMENT Admit. 2. Mr.K.V.Aravind, learned Counsel appears for the respondents and waives notice of admission. 3. With the consent of learned Counsel appearing for both the sides, the appeal is finally heard. 4. The present appeal is d .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

on 09.03. 2011 a show cause notice came to be issued calling upon the appellant to show cause as to why the service tax of ₹ 23,28,599/- for the period from April 2007 to March 2008 should not be demanded coupled with the interest and penalty. On 23.12.2011 the reply was filed. It appears that thereafter on 31.01.2012 the order was passed by the Assessing Officer, but the appellant did not receive the copy of the order, whereby the amount of service tax and the interest and the penalty as .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

fore the appeal could not be filed within prescribed period due to non-receipt of the order in original and the delay be condoned. The second respondent after hearing the appellant found that the order was despatched on 16.03.2012 but without verifying the record as to on which date the said order sent through registered post acknowledgement was received by the appellant, on the surmises that the order should have been received within reasonable time, he found that there is delay of 78 days beyo .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ppearing for the appellant and Mr.K.V.Aravind, learned Counsel appearing for the respondents. 7. We may at the outset reproduce Section 85 of the Finance Act, which is applicable to the present matter. Section 85 of the Finance Act provides for appeal to the Commissioner of Central Excise (Appeals) which reads as under: Appeals to the Commissioner of Central Excise (Appeals). 85. [(1)Any person aggrieved by any decision or order passed by an adjudicating authority subordinate to the [Principal C .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

f the President]: Provided that the Commissioner of Central Excise (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months, allow it to be presented within a further period of three months : [(3A) An appeal shall be presented within two months from the date of receipt of the decision or order of such adjudicating authority, made on and after the Finance Bill, 2012 receives the assent of the Pres .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

inks fit and such orders may include an order enhancing the service tax, interest or penalty : Provided that an order enhancing the service tax, interest or penalty shall not be made unless the person affected thereby has been given a reasonable opportunity of showing cause against such enhancement. (5) Subject to the provisions of this Chapter, in hearing the appeals and making order under this section, the Commissioner of Central Excise (Appeals) shall exercise the same powers and follow the s .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

appellant was prevented by sufficient cause for non-preferring the appeal within the period of three months. 9. It is true that the outer limit is six months for entertaining of the appeal including condonation of delay. However, in order to find out that the limitation would begin from which date, it was obligatory on the part of the respondent No.2 to verify the record of the acknowledgement received, if any, or any other material for ascertaining the date on which the order was received by t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| 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