2022 (12) TMI 310 - HC - Service Tax

Condonation of delay of 7 days has occurred in filling the restoration application - non-removal of office objections - HELD THAT - In the totality of facts and circumstances, sufficient cause is made out to condone the delay of 7 days. Delay of 7 days iss condoned. Recall order - HELD THAT - It is trite that the technicalities should not come in way in permitting the party to agitate the case on merits before the court of law. It would be proper that the applicant appellant is permitted to contest appeal on merits - Application allowed.

Summary

Issues:
Delay condonation for filing restoration application; Restoration of Tax Appeal No. 43363 of 2019.

Delay Condonation for Filing Restoration Application:
The judgment addresses the delay condonation application for filing the restoration application. The Tax Appeal was dismissed due to non-removal of office objections, and a delay of 7 days occurred in filing the restoration application. The applicant argued that the delay was due to the delayed receipt of the certified copy, which was necessary for filing the restoration. The court considered the circumstances and held that sufficient cause was shown to condone the 7-day delay. The delay was thus condoned, and the Civil Application was allowed and disposed of accordingly.

Restoration of Tax Appeal No. 43363 of 2019:
The judgment then focuses on the restoration application seeking to recall the order dismissing Tax Appeal No. 43363 of 2019. The appeal was dismissed for not removing office objections within the stipulated time. The applicant stated that they did not have the certified copy required for filing the appeal and removing the objections promptly due to various reasons, including the pandemic situation. The court emphasized that technicalities should not hinder a party from presenting their case on merits. Consequently, the court allowed the restoration application, restoring the Tax Appeal to its original file. However, the court imposed a condition that any remaining office objections must be removed within two weeks from the judgment date. The Misc. Civil Application for restoration was allowed, and the Tax Appeal was restored, subject to the condition mentioned, with the application being disposed of accordingly.