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Service Tax - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

Delay in filing of appeal - Once appeal was registered, without ...


High Court Rules Appeal Can't Be Deemed Non-Maintainable Post-Registration Without Addressing Initial Delay.

September 6, 2019

Case Laws     Service Tax     HC

Delay in filing of appeal - Once appeal was registered, without noting any delay and without notice to the appellant, the Appellate Authority could not have held that the appeal was not maintainable as it was barred by limitation. - HC

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