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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>SC condoned delay, admitted appeal, and stayed coercive measures against appellant.</h1> SC condoned delay, admitted appeal, and stayed coercive measures against appellant. - 2018 (11) G.S.T.L. J80 (SC) Business Auxiliary services - discount (commission) - 1% additional discount is over and above the normal trade discount - the decision in the case of M/s. IRIS Computers Ltd. Versus Commissioner of Service Tax, Jaipur [2017 (9) TMI 233 - CESTAT NEW DELHI] contested - Held that: - delay condoned - appeal admitted. The Supreme Court condoned the delay, admitted the appeal, and ordered that no coercive steps be taken against the appellant in the meanwhile.

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