Condonation of delay in filing appeal - appeal has been rejected ...

Appeal Rejected for Late Filing; Commissioner Overlooked Section 85(3)A of Finance Act, 1994 Allowing Delay Condonation.

December 16, 2021

Case Laws Service Tax AT

Condonation of delay in filing appeal - appeal has been rejected as being filed beyond the stipulated period without any genuine reason - Catena of decisions have already held that there cannot be straight jacket formula to define the word ‘sufficient cause’ or which can be applied to all cases without reference to the peculiar facts and facts and circumstances of a given case. - In the present matter since there is no substantial delay nor it was beyond such period as was not condonable by Commissioner (Appeals). - Commissioner (Appeals) has failed to observe proviso to section 85 (3) A of the Finance Act, 1994. - AT

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Condonation of delay in filing appeal - appeal has been rejected ...

Appeal Rejected for Late Filing; Commissioner Overlooked Section 85(3)A of Finance Act, 1994 Allowing Delay Condonation.

December 16, 2021

Case Laws Service Tax AT

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