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 March 2013 Year 2013 This

Condonation of delay in filing an appeal - Commissioner ...


Commissioner (Appeals) Can Extend Service Tax Appeal Filing Deadline by Three Additional Months with Discretionary Power.

March 23, 2013

Case Laws     Service Tax     AT

Condonation of delay in filing an appeal - Commissioner (Appeals) has vested discretionary power to condone delay beyond first 3 months if appeal is within next 3 months. - AT

View Source

 


 

You may also like:

  1. Pursuant to powers under paragraphs 1.03 and 2.04 of the Foreign Trade Policy, 2023, DGFT has extended the deadline for filing Annual RoDTEP Return (ARR) for FY 2023-24....

  2. Time Limitation - appeal stands filed after the normal period of three months provided for filing an appeal as also even after the extended period of three months for...

  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. 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...

  5. Condonation of delay in filing appeal before Commissioner (Appeals) - While construing the word 'month', it would mean a month as reckoned according to the British...

  6. Introduction of the authority of Joint Commissioner (Appeals) - In order to reduce burden or bottleneck of small cases with small amount of disputes and demand from...

  7. The services provided by the appellant, a referral service for Canadian banks and foreign universities, were examined to determine whether they constituted 'Export of...

  8. Maintainability of petition - availability of alternative remedy of appeal - the impugned orders invariably in all these cases were dated 10.01.2020, the three months...

  9. Right of department to file any appeal or cross-objections before the Commissioner (Appeals) against Refund order - the Department could neither have filed an appeal...

  10. The Interest Equalisation Scheme (IES) for Pre and Post shipment Rupee Export Credit has been extended for three months beyond 30th September 2024, until 31st December...

  11. Condonation of delay in filing appeal before the Appellate Authority - Levy of penalty u/s 129(1)(b) - The fact that there is an upper limit of only one month provided...

  12. Maintainability of appeal - time limitation - appeal filed before Commissioner (Appeals) after a delay of 11 months - More time has been taken by the department for...

  13. Jurisdiction - competency of the Additional Commissioner to adjudicate and finalize the assessment - CESTAT held that, the Commissioner (Appeals) has also considered...

  14. Grant of interest in respect of the refund claim already granted - Revenue’s contention is that they have granted the refund within three months form the date of...

  15. Condonation of delay in filing appeal before Commissioner (Appeals) - Initially the appellant was advised to file a representation before the Chief Commissioner against...

 

Quick Updates:Latest Updates