9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (11) TMI 760 - HC - Service TaxTime limitation of filing appeal - Jurisdiction - power of Commissioner of GST and Central Excise (Appeals) to condone delay - Held that - It is true that the Commissioner of Central Excise (Appeals), Salem, in Appeal Nos. 199 to 203 and 206/2014-ST, has allowed and set aside the orders passed by the Adjudicating Authority, by an order dated 8-10-2014 in respect of the same issue filed by other Co-operative Societies. If this is the factual position, then this Court is of the view that the petitioner should not be non-suited and the interest of the Society should not be prejudiced on a technical ground. The delay in filing the appeal petition is condoned and the second respondent is requested to take the appeal petition and decide the same on merits - petition allowed.
Issues:
Challenge to order passed by second respondent dismissing appeal on grounds of limitation. Analysis: The petitioner, a Cooperative society, challenged an order dismissing their appeal as time-barred. The court noted the appeal was indeed filed beyond the prescribed period, and the Commissioner had no authority to condone the delay. However, the petitioner argued that similar societies had received favorable decisions in the past. Despite the jurisdictional limitations, the court decided to consider relief for the petitioner due to the unique circumstances. The court directed the first respondent not to take coercive action for tax recovery and scheduled further proceedings. The respondents acknowledged that other Cooperative Societies had succeeded in similar appeals in the past. The court, recognizing the potential prejudice to the petitioner, emphasized that its decision should not set a precedent. Consequently, the court allowed the writ petition, set aside the impugned order, condoned the delay in filing the appeal, and instructed the second respondent to consider the appeal on its merits. The court also instructed the second respondent to consider the previous order favoring other societies, extending the benefit to the petitioner without imposing any costs.
|
