2021 (8) TMI 1352 - HC - Service Tax

Condonation of delay in filing appeal - appeal rejected on the ground of inordinate delay of more than five years in filing the said appeal while the petitioner is a company not an individual and ordinary citizen or illiterate layman and they could have afforded the service of a competent lawyer charted-accountant and they have easy access to legal remedy. HELD THAT - The learned CESTAT authority has rightly rejected the appeal since the petitioner has no cogent explanation and merit in its application for condonation of delay in filing the appeal. Application dismissed.

Summary

The Calcutta High Court dismissed WPA No. 11112 of 2021 challenging Service Tax authority orders due to inordinate delay in filing the appeal by the petitioner, a company with access to legal resources. CESTAT authority rejected the appeal for lack of cogent explanation for the delay.