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Home Highlights February 2020 Year 2020 This

Condonation of delay in filing appeal before the tribunal- While ...


Balancing Revenue Protection and Assessee's Rights in Delay Condonation Applications for Tribunal Appeals: Ensuring Fair Access to Remedies.

February 7, 2020

Case Laws     Service Tax     HC

Condonation of delay in filing appeal before the tribunal- While considering the applications for condonation of delay, what is to be seen is whether the interest of revenue will stand protected, even while recognizing the right of the assesse to exercise the statutory remedies available to the assesse and the statutory right of appeal cannot be made redundant by dismissing the application for condonation of delay on technical grounds.

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