2024 (6) TMI 1117 - HC - Service Tax

Condonation of delay in filing of Appeal - Time limitation - Writ Petition has been filed long after the order was passed was communicated to the petitioner - HELD THAT - The petitioner failed to file statutory appeal in time before the first respondent and thus, the first respondent has dismissed the Appeal on the ground of limitation in view of the decision of Hon ble Supreme Court in SINGH ENTERPRISES VERSUS COMMISSIONER OF C. EX., JAMSHEDPUR 2007 (12) TMI 11 - SUPREME COURT . The decision of the Appellate Commissioner cannot be found faulted as the Appellate Commissioner is bound by the limitation prescribed under Section 85 of the Finance Act, 1994. At the same time, it is noticed that the petitioner may have a case on merits. It is noticed that the petitioner has deposited 7.5% of the disputed tax at the time of filing of Appeal in No.40/2023-ST (Madurai) before the first respondent. The petitioner is directed to deposit another 17.5% (Rs. 1,22,317.50/-) of the disputed tax, within a period of 30 days from the date of receipt of a copy of this order, as a condition, for the first respondent to entertain the Appeal and dispose of the same on merits without reference to the limitation - Petition disposed off.

Summary

The petitioner's appeal was dismissed due to being filed after the prescribed time limit. However, the petitioner can deposit additional tax to have the appeal reconsidered on its merits within 30 days. The first respondent must then dispose of the appeal within three months.