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Service Tax - Highlights / Catch Notes

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Condonation of delay of 815 days in filing appeal - initially ...

Service Tax

October 5, 2021

Condonation of delay of 815 days in filing appeal - initially the appeal was filed before wrong forum - In view of the said factual circumstances, this Court feel that in such peculiar circumstances, the appeal filed by the petitioner can be entertained by the Appellate Authority. This Court by exercising its extraordinary power under Article 226 of the Constitution of India, can very well condone the delay in filing the appeal before the Appellate Authority for the very peculiar reasons.- HC

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