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Service Tax - Highlights / Catch Notes

Home Highlights August 2021 Year 2021 This

Delay in filing of appeal before the Commissioner (Appeals) - ...


Appellant's Delay in Receiving Order Raises Natural Justice Concerns; Commissioner to Decide Appeal on Merits.

August 28, 2021

Case Laws     Service Tax     AT

Delay in filing of appeal before the Commissioner (Appeals) - Non-Receipt of Order-in-original - Recovery of service tax - Even the SCN also not come to the notice of the appellant till the recovery proceedings were initiated against him - principles of natural justice - - Commissioner (Appeals) directed to decide the appeal on merit - AT

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