Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights December 2021 Year 2021 This

Condonation of delay in filing appeal - sufficient cause for ...


Appeal Dismissed Due to Missed Three-Month Deadline u/s 85; No Sufficient Cause for Delay Provided.

December 16, 2021

Case Laws     Service Tax     HC

Condonation of delay in filing appeal - sufficient cause for delay is given or not - the appeal was admittedly filed after expiry of total period of three months and therefore, it was well beyond the limitation period, including extended limitation period as prescribed under Section 85 and therefore, the Appellate Authority has no jurisdiction to entertain the appeal. - HC

View Source

 


 

You may also like:

  1. Condonation of delay in filing appeal - In the present case, in four months, around 121 days come, and the appeal was filed on 121st day. The appellate authority should...

  2. Condonation of 68 days' delay in filing appeal was denied due to lack of sufficient cause. The appellant failed to demonstrate how he was prevented from filing the...

  3. HC examined interpretation of limitation periods under Section 107 of CGST Act 2017. The period of "three months" for filing appeal and "one month" for condonation of...

  4. The CESTAT dismissed the appeal as it was filed after more than 30 months from receipt of the Order-In-Original, far exceeding the statutory time limit. Even considering...

  5. HC held that Appellate Authority under West Bengal GST Act 2017 has power to condone delay beyond one month of prescribed appeal period. While appeal was dismissed for...

  6. Condonation of delay in re-filing appeals by revenue rejected - Delay of three years - Delays by government departments due to impersonal official machinery not accepted...

  7. Condonation of delay in filing the appeal - delay of 326 days - sufficient cause - After considering the arguments and perusing the materials, the Tribunal found that...

  8. Condonation of delay - Delay in filling of an appeal before ITAT - The ITAT observed taht the appeal was delayed by 17 days. The assessee claimed the delay was due to...

  9. Condonation of delay in filing appeal before the Commissioner (Appeals) - Dismissal of appeal on the ground that the appeal was delayed by thirty three days - exclusion...

  10. Delay of 1154 days in filing appeal before Commissioner of Income Tax (Appeals) was not condoned as reasons given, such as leaving income tax matters in hands of...

  11. CESTAT dismissed appeal and application for condonation of delay of 1 year 7 months, finding no sufficient cause established. While courts generally view "sufficient...

  12. Condonation of delay in filing second appeal - no sufficient cause shown for delay - the file went missing - there are no reason to disbelieve the affidavit filed. The...

  13. Condonation of delay in filing appeal - Cancellation of GST registration - the total period during which the appeal ought to have been preferred was four months from the...

  14. Condonation of delay - delay of 280 days - sufficient cause - The Tribunal noted that the delay was due to the callous and lackadaisical approach of the appellant in not...

  15. Condonation of delay - 353 days in filing the appeal before the Tribunal - The sufficient cause within the contemplation of the limitation provision must be a cause...

 

Quick Updates:Latest Updates