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TMI Blog2018 (8) TMI 1405X X X X Extracts X X X X X X X X Extracts X X X X ..... with 13 days delay and when such reasons are not found to be either false or imaginary. In any event, as the delay is only 13 days, the second respondent ought to have condoned the delay and considered the matter on merits - Writ Petition is allowed in part only by setting aside the order of the second respondent - matter is remitted back to the second respondent for deciding the said Appeal on merits and in accordance with law. - W.P.No.20219 of 2018, W.M.P.No.23686 of 2018 - - - Dated:- 7-8-2018 - K. Ravichandrabaabu, J. For the Petitioner : Mr.Joseph Prabakar For the Respondents : Mrs.R.Hemalatha, Senior Standing Counsel ORDER Mrs.R.Hemalatha, learned Senior Standing Counsel takes notice for the 1st and 2nd respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lay, filed before the second respondent. It is stated in the said application that person in charge of handling the service tax matter in the petitioner Company, quit the company and that the said person who had received the order in original had misplaced the same. It is also stated that the newly appointed person who handled the service tax matters subsequently discovered that the appeal against the order in original was not filed. Therefore, the petitioner filed the Appeal with a delay of 13 days. 5. The Appellate Authority, however, refused to entertain the Appeal only on the reason that the same was filed beyond the period of limitation and the explanation given by the petitioner is not satisfactory. Thus, he rejected the Appeal on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red the matter on merits. 8. Therefore, without expressing any view on the merits of the contentions raised by the petitioner and on the order passed by the first respondent, this Writ Petition is allowed in part only by setting aside the order of the second respondent made in Appeal No.59/2018 dated 28.02.2018. Consequently, the matter is remitted back to the second respondent for deciding the said Appeal on merits and in accordance with law, as this Court has not expressed any view on the merits of the matter. Such exercise shall be done by the second respondent within a period of eight weeks from the date of receipt of a copy of this order. Consequently, miscellaneous petition is closed. No costs. - - TaxTMI - TMITax - Service Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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