condolation delay by post office

[pravin bansal]

dear sir i was filled a appeal in commissioner appeal of service tax in locknow by speed post dt.07/12/2013 a and delivered on 11/12/2013 what is the maintable condolation delay of postal delay because the appeal is submitted on office dt.09/12/2013 so appeal is reject this reason

AI Summary

Appeal Rejected for Late Delivery: Should Dispatch Date Count as Filing Date? Next Step: Appeal to CESTAT. A user raised a query about an appeal filed with the Commissioner of Service Tax, which was sent by speed post on December 7, 2013, and delivered on December 11, 2013. The appeal was due by December 9, 2013, and was rejected due to the late delivery. In response, one participant mentioned that the post office acts as an agent of the government, and the date of dispatch should be considered the filing date. Another participant advised that if the appeal is rejected, the next step would be to file an appeal with the CESTAT Tribunal.