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Service Tax - Highlights / Catch Notes

Home Highlights December 2022 Year 2022 This

Condonation of inordinate delay in filing appeals - Though we do ...


Court Disapproves Delay in Appeal Filing; Tribunal to Consider Refund Claim from Oct-Dec 2008 for Condonation Decision.

December 8, 2022

Case Laws     Service Tax     HC

Condonation of inordinate delay in filing appeals - Though we do not fully approve of the conduct of the appellant in not pursuing the matter in a time bound manner, considering the fact that the present claim for refund is for the subsequent period, i.e., from October, 2008 to December, 2008, we are of the view that this aspect of the matter can be taken note of by the learned Tribunal while considering the application for condonation of delay - HC

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