2018 (10) TMI 1675 - SC - Service Tax

Appeal Dismissed for 639-Day Delay; No Merits Found

SC dismissed the Civil Appeal for a 639-day delay in filing without satisfactory explanation and found no merits in the appeal. - 2018 (19) G.S.T.L. J118 ... Condonation of delay - dismissal for delay - merits of appeal - dismissal on meritsCondonation of delay - dismissal for delay - Whether the appeal could be entertained despite inordinate delay in filing - HELD THAT: - The Court noted a delay of 639 days in filing the appeal and recorded that no satisfactory explanation had been furnished for the delay. On that basis the Court found the appeal liable to be dismissed on the ground of delay and declined to condone the delay.Appeal dismissed for want of condonation of delay.Merits of appeal - dismissal on merits - Whether the appeal merits consideration on substantive grounds - HELD THAT: - Independent of the delay, the Court examined the appeal and concluded that it lacked merit. The Court expressly stated that it did not see any merits in the appeal and therefore dismissed it on substantive grounds as well.Appeal dismissed on merits.Final Conclusion: The Civil Appeal is dismissed both for want of condonation of delay and on merits. The Supreme Court dismissed the Civil Appeal due to a delay of 639 days in filing the appeal without a satisfactory explanation, and also found no merits in the appeal.