9911796707
TMI Blog2019 (1) TMI 1238X X X X Extracts X X X X X X X X Extracts X X X X ..... lished under the Constitution of India read with the Panchayat Raj Act to carry out the statutory functions of the State/Local Government. The appellants have leased out some of their properties for rent and collected rent on the same. But the rental income of the appellant during all the financial year was always less than ten lakhs and because of that the appellant was not paying the Service Tax and not obtained registration under the Finance Act. The Department visited the premises of the appellant and verified the record and sought further information from the appellant and based on the document furnished by the appellant, the Department found that the appellant is neither paying the Service Tax nor obtained registration or filed ST-3 r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner, they moved an application seeking Condonation of Delay on the ground that the Order-in-Original was not received by them and further due to frequent transfer of two chief officers from January 2017 to till date, applicant holding the charge as the third chief officer and there was no intention in not filing the appeal within due date. Ld. Counsel further submitted that in their application seeking Condonation of Delay, the appellant has specifically stated that the impugned order came to their knowledge only when a letter was issued by the Department for freezing of their bank account. Thereafter, they moved an application for obtaining the copy of the Order-in-Original which was not received by them. He further submitted that the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant's accounts were freezed on the basis of Order-in-Original then they came to know about the said order and thereafter, they moved an application for obtaining the order which is alleged to have been served on them on 30.01.2017 but there is no proof of the said service. Further, I find that even adjudication order was passed without giving sufficient opportunity to the appellant to put up their defence. In view of these infirmities, I am of the opinion that the impugned order dismissing the appeal on time bar is not sustainable in law and therefore I set aside the impugned order and allow the appeal by way of remand to the Commissioner (A) to decide the appeal on merits. Consequently, the appeal is allowed by way of remand. (Opera ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
