9911796707
TMI Blog2018 (8) TMI 1290X X X X Extracts X X X X X X X X Extracts X X X X ..... aim to have vested right in injustice being done because of a non-deliberate delay. There is no presumption that delay is occasioned deliberately, or on account of culpable negligence, or on account of malafides. A litigant does not stand to benefit by resorting to delay. In fact he runs a serious risk - In order to do justice between the parties, this Court exercising the powers under Articles 226 and 227 of the Constitution of India, condone the delay in filing the appeal in the interest of justice and taking into consideration the age of the petitioner and accepting the cause shown by the petitioner. Delay condoned - petition allowed - matter is remanded to the 2nd respondent to decide the appeal on merits. - Writ Petition No. 24241/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Service to his employer and in return he has received service charges in the form of sweat equity shares amounting to ₹ 1,00,00,000/- and the same is liable to tax under the provisions of Service Tax Act and penalty is also leviable. In response to the said show cause notice, petitioner filed reply on 9.6.2015 contending that his nature of service was as an employee and that he has not rendered any service to the Company which is liable to tax under the Service Tax Act and requested for dropping the proposed levy. 4. It is further case of the petitioner that the 3rd respondent without considering the reply properly, confirmed the proposal and levied tax of ₹ 10,30,000/- under Section 73 and penalty of ₹ 10,30,000/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the respondents sought to justify the impugned order and contended that the provisions of section 85 of the Finance Act, 1994 stipulates that the appeal should be presented within two months from the date of receipt of the order by the appellant, which is extendable by another one month on sufficient cause being shown. The appeal came to be filed on 31.8.2017 after lapse of 5 months and 3 days from the date of receipt of the order by the appellant. Therefore the 2nd respondent appellate authority was justified in dismissing the appeal on the ground of delay. He would further contend that the appellant also failed to pay pre-deposit amount with in the time and therefore he sought to dismiss the writ petition. 9. Having heard the learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... within the period of two months as provided under the provisions of Section 85(3A) of the Finance Act. Since he was not an assessee under the Service Tax Provisions, in order to pay service tax with penalty and interest, he has to get registered online as an assessee. Since he has never rendered consultancy services, he did not have the knowledge of the above aspects and hence he has to run to various divisions of the department for getting registered as an assessee in order to pay portion of the tax demand, which is a condition precedent to prefer an appeal. Being an old aged, he could not get proper assistance and finally he requested one Mr. Anjan Kumar, Accounts Manager of the Company for help. The said Anjan Kumar sent an application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tial justice and technical considerations are pitted against each other, cause of substantial justice deserves to be preferred for the other side cannot claim to have vested right in injustice being done because of a non-deliberate delay. There is no presumption that delay is occasioned deliberately, or on account of culpable negligence, or on account of malafides. A litigant does not stand to benefit by resorting to delay. In fact he runs a serious risk. It must be grasped that judiciary is respected not on account of its power to legalise injustice on technical grounds but because it is capable of removing injustice and is expected to do so. It is also not in dispute that appellate authority has proceeded in view of the provisions contemp ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
