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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