2007 (2) TMI 295 - HC - Service Tax

Condone the delay- whether it was beyond the power of the Commissioner (Appeals) to condone the delay of 2 years and 2 months involved in the filing of the assessee s appeal. Yes.

Summary

The Karnataka High Court dismissed the Writ Petition as they found no merit in it. The court agreed with the Customs, Excise, and Service Tax Appellate Tribunal's view that the lower Appellate Authority could not condone the delay of 2 years and 2 months in filing the appeal due to provisions in section 85 of the Finance Act, 1994.