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Service Tax - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

Condonation of delay of more than 2½ years - not aware of order ...


Tribunal Condones 2.5-Year Appeal Delay, Imposes Costs on Appellant for Lack of Proper Explanation.

July 10, 2019

Case Laws     Service Tax     HC

Condonation of delay of more than 2½ years - not aware of order - concur with the findings arrived by the Tribunal that the appellant had failed to offer proper explanation but at the same time, the Tribunal also could have considered about allowing the petitions on taking a liberal attitude, in terms of cost, in order to compensate the prejudices which may be caused to the opposite side - condoned the delay with cost

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