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Service Tax - Highlights / Catch Notes

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Condonation of delay of 210 days in filing the appeal before the ...


Appeal Dismissed for 210-Day Delay; Tribunal Emphasizes Strict Adherence to Statutory Time Limits in Legal Cases.

January 15, 2022

Case Laws     Service Tax     AT

Condonation of delay of 210 days in filing the appeal before the learned Commissioner(Appeals) - Admittedly, in this case, since there was delay of 210 days in filing the appeal before the learned Commissioner(Appeals), in our considered opinion, he has correctly rejected the appeal on the ground of limitation. Since the Tribunal is created and governed under the statute, the time limit prescribed in the statute cannot also be relaxed by it. - AT

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