https://www.taxtmi.com/caselaws?id=261428 The High Court of Calcutta set aside the Tribunal's order dismissing an appeal due to a 21-day delay in filing, emphasizing the sufficiency of the cause for delay over its length. The Court criticized the Tribunal for not adopting a lenient approach and clarified the distinction between review and setting aside an ex parte order. Finding the petitioner had shown sufficient cause for the delay, the Court allowed restoration of the appeal, directing the Tribunal to promptly schedule a hearing and decide on the matter within a specified timeframe. The ruling prioritized procedural fairness and timely resolution of legal matters. en-us Mon, 24 Nov 2014 00:00:00 +0530 Sat, 11 Jul 2015 08:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261428 The High Court of Calcutta set aside the Tribunal's order dismissing an appeal due to a 21-day delay in filing, emphasizing the sufficiency of the cause for delay over its length. The Court criticized the Tribunal for not adopting a lenient approach and clarified the distinction between review and setting aside an ex parte order. Finding the petitioner had shown sufficient cause for the delay, the Court allowed restoration of the appeal, directing the Tribunal to promptly schedule a hearing and decide on the matter within a specified timeframe. The ruling prioritized procedural fairness and timely resolution of legal matters. Case-Laws Service Tax Mon, 24 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261428