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 April 2022 Year 2022 This

Condonation of delay of 595 days in filing the appeal - ...

Case Laws     Service Tax

April 8, 2022

Condonation of delay of 595 days in filing the appeal - sufficient cause for delay existing or not - declaration under “Arrears category” of the Sabka Vishwas Legacy Dispute Resolution Scheme, 2019 (SVLDRS) - Section 5 of Limitation Act - Doctrine of Equality - None of the said two grounds explains the delay that occurred between 11.12.2018 and 11.03.2019. The non-filing of appeal by the consultant also is not the ‘sufficient cause’ because appellant was required to pursue his consultant and to ensure that his appeal gets filed before 11.03.2018 but appellant failed - the same is definite inaction on part of appellant resulting out of his negligence. - AT

View Source

 


 

You may also like:

  1. Jurisdiction - condonation of delay beyond the period of 45 days - We have no doubt in our mind that the Appellant has missed the bus by causing delay in filing the...

  2. Condonation of delay - delay of 583 days - Due to subsequent developments wherein the assessee runs a serious risk of prosecution where the penalty is confirmed, he was...

  3. Condonation of delay - delay of almost 318 days - There is no culpable negligence or mala fide on the part of the assessee in delayed filing of the present appeal and he...

  4. Condonation of delay of 359 days in filing appeal - sufficient cause for delay existed or not - In view of the fact that the negligent act of the company in not...

  5. Condonation of delay of 17 days in filing of appeal - last two days being public holidays - Power of Jurisdiction of NCLAT to condone delay - Applicability of provisions...

  6. 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...

  7. Condonation of delay of 107 days in filing the appeal - The delay of 107 days is not inordinate for the 1st respondent/Appellate Authority to dismiss the appeal as the...

  8. Condonation of Delay Scheme, 2018 - On day extension for compliance.

  9. Condonation of delay - inordinate delay of 508 days - “sufficient cause” - In case the delay is not condoned, it would amount to legalise an illegal and unconstitutional...

  10. Condonation of delay of 1433 days in filing appeal before the tribunal - Tribunal condoned the delay in revenue appeal - error of law or not - In view of the facts and...

  11. Seeking Condonation of Delay of 14 days in filing of the Appeal - It is really strange that the agency of the Government failed to seek the required information within...

  12. Condonation of delay of 84 days in filing an appeal before CIT(A) - explanation offered by the assessee for condoning the delay of 84 days in filing of the appeal before...

  13. Condonation of delay - delay of 206 days - assessee had not moved any condonation application explaining the reasons - The Tribunal noted that the expression “sufficient...

  14. Condonation of delay in filing the appeal before the CIT(A) - delay of 636 days - The conduct of the assessee is such that there was clear negligence on its part and...

  15. Condonation of delay - Inordinate delay of 439 days - it is the adequacy of the explanation that matters and not the length of delay - condonation denied - AT

 

Quick Updates:Latest Updates