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TMI Blog2025 (4) TMI 452X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of delay was dismissed as per Ext.P9, holding that the delay cannot be condoned beyond the statutory period of 90 days as the appeal has been preferred beyond the statutory period. 2. The specific case of the petitioner is that he was engaged in the construction and sale of residential apartments and he has stopped his business from the year 2015 due to serious loss in the business and he has been detected with cancer and is undergoing treatment as evident from Ext.P1. Due to the strong dosage and potency of the medicines taken for cancer and consequent dizziness, he had a fall from the terrace of his residence which resulted in multiple fractures and he is now totally immobile, as evident from Ext.P2 discharge summary. The petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order of assessment is bad in law. 3. The respondents have filed a detailed counter affidavit and on the basis of the same the learned Standing Counsel appearing for the respondents submits that the assessment made as per Ext.P3 is perfectly legal and valid. As regards the contention raised by the petitioner relying on Rule 2A of the Rule, 2006, it is the contention of the learned Standing Counsel that the department has given the abatement applicable to the services provided by the assessee, as per the provisions of the Act and therefore, the contention of the petitioner in this regard is without any basis. It is further contended that the appeal has been filed beyond the period of limitation and therefore, it is rightly rejected as per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the petitioner is without any basis, the learned counsel for the petitioner pointed out that, even in Ext.R1(b) inspection report of CERA it is specifically found that the VCES request made by the petitioner was rejected on the ground of nonpayment of dues within the stipulated time and on the basis of the same it is contended that the stand in the counter affidavit that whatever benefits of abatement applicable to the service provided by the assessee as per the Act has been extended to the petitioner is without any basis. 6. Yet another aspect to be noted is that the petitioner was detected with cancer and he was undergoing treatment and due to strong dosage and potency of the medicines taken for cancer and consequent dizziness he had a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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