TMI Blog2019 (1) TMI 822X X X X Extracts X X X X X X X X Extracts X X X X ..... f the introduction of GST regime, the entire department has to be restructured. Thus, even though approval had been taken on 21st June, 2017 to challenge the impugned order dated 17th March, 2017 before this Court, the same could not be done by the Commissioner of Service Tax, as the reorganisation became effective from 1st July, 2017. It is only thereafter that the applicant started the process a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i South, dated 18th June, 2018 in support of the Motion. 3. The impugned order dated 17th March, 2017 was received by the applicant on 4th May, 2018. Thereafter, approval from the superior authority was received on 21st June, 2017. However, before the appeal could be filed to this Court, there was restructuring of the respondent in view of introduction of Goods and Services Tax regime in place ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Chief Post Master General others v. Living Media India Ltd. - 2012 AIR SCW 1812 = 2012 (277) E.L.T. 289 (S.C.) to reject an application by the State for condonation of delay on the ground that no separate period of limitation is prescribed for the State. Therefore, in the absence of any justifiable reason, the delay should not be condoned as a matter of course only because the applicant is a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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