2024 (1) TMI 1310 - AT - Service Tax

Condonation of delay in filing appeal - condition of predeposit towards litigated amount not fulfilled - HELD THAT - On 22.06.2023 the Hon ble High Court had directed them to file the appeal before the appropriate forum i.e. this Tribunal, which should consider the time spent before the Hon ble High Court and condone the same. In view of the factual details explained by the appellant, the delay is condoned. It is also pointed out in the Defect Memo raised by the Registry that the Appellant has so far not fulfilled the condition of predeposit towards litigated amount of Rs.2,17,50,747/-. The Appellant is further allowed 8 (eight) weeks time till 15.03.2024 to make the pre-deposit and fulfill the condition - Registry is directed to list this matter on 18 March 2024.

Summary

The Appellate Tribunal CESTAT Kolkata allowed the Appellant 8 weeks to make a pre-deposit of Rs.2,17,50,747. Failure to comply would result in the matter being decided based on existing records. The delay in filing the appeal was condoned due to the Appellant's financial difficulties.