https://www.taxtmi.com/caselaws?id=245201 The Tribunal rejected Revenue's application seeking review of the order condoning the delay in filing an appeal. The Tribunal found the delay justified due to invoking the High Court's constitutional jurisdiction and noted the lack of support for Revenue's contentions in Supreme Court judgments. Additionally, the Tribunal emphasized that the assessee's actions did not amount to forum shopping or abuse of process. Criticizing Revenue's frivolous application, the Tribunal dismissed it, imposing costs on Revenue payable to the Prime Minister's Relief Fund to discourage such filings in the future. en-us Wed, 12 Mar 2014 00:00:00 +0530 Mon, 06 Jul 2015 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245201 The Tribunal rejected Revenue's application seeking review of the order condoning the delay in filing an appeal. The Tribunal found the delay justified due to invoking the High Court's constitutional jurisdiction and noted the lack of support for Revenue's contentions in Supreme Court judgments. Additionally, the Tribunal emphasized that the assessee's actions did not amount to forum shopping or abuse of process. Criticizing Revenue's frivolous application, the Tribunal dismissed it, imposing costs on Revenue payable to the Prime Minister's Relief Fund to discourage such filings in the future. Case-Laws Service Tax Wed, 12 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245201