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Service Tax - Highlights / Catch Notes

Home Highlights November 2024 Year 2024 This

Appeal dismissed as filed beyond statutory time limit. Court ...


Writ plea upheld, appeal revived despite delay due to petitioner's extraordinary circumstances.

Case Laws     Service Tax

November 28, 2024

Appeal dismissed as filed beyond statutory time limit. Court considered petitioner's extraordinary circumstances preventing timely filing. Applying precedent, Court allowed writ petition, set aside Appellate Authority's order rejecting appeal as time-barred. Directed Appellate Authority to hear appeal on merits in accordance with law. Writ petition allowed, restoring petitioner's appeal for disposal by Appellate Authority.

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