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Service Tax - Highlights / Catch Notes

Home Highlights July 2017 Year 2017 This

Condonation of delay in filing an appeal - the law of limitation ...


Court Allows Appeal Despite Delay, Citing Genuine Mistake and No Intentional Evasion in Filing Process.

July 13, 2017

Case Laws     Service Tax     HC

Condonation of delay in filing an appeal - the law of limitation is not intended to defeat the rights of parties except those who are adopting dilatory tactics or purposely evading the proceedings - Misplacing of papers appears to be genuine mistake and the delay also is not inordinate. - HC

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