The AO had passed the adjudication order determining a sum of Rs. 5 lakhs as service tax payable in the year 2012. The assessee being a small businessman closed his business and everything was forgotten thereafter. Now the assessee received a notice for payment of the service tax as determined. He now wishes to file an appeal with an application of condonation of delay. Since the Commissioner Appeal has time limitation, he can't admit the appeal.
In such a case can the assessee file the appeal directly before the CESTAT with an application for condonation of delay, by passing the first Appellate Authority?
Thanks in Advance
Businessman Faces Delay in Filing Service Tax Appeal; Considers Writ Petition or Amnesty Scheme Options A small businessman, who closed his business, received a notice to pay Rs. 5 lakhs as service tax determined in 2012. He wishes to file an appeal with a delay condonation application but faces a time limitation issue with the Commissioner (Appeals). The discussion suggests that no authority can condone such a delay beyond the extended period. It is advised to verify if the original order was received and request documentary proof from the department. If not received, the businessman should obtain a certified copy and file an appeal, explaining the delay. Alternative suggestions include filing a writ petition or waiting for an Amnesty scheme. (AI Summary)
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