https://www.taxtmi.com/caselaws?id=345453 The High Court set aside the Tribunal's decision denying condonation of delay in filing an appeal by the Assessee, emphasizing the need to assess the genuineness of reasons for delay. The Court directed the Assessee to pay costs to the High Court Legal Services Committee and instructed the Tribunal to decide the appeal on merits once costs were paid. The judgment underscores the significance of evaluating reasons for delay in appeals, particularly in cases involving financial challenges, to ensure a fair consideration of the case on its merits. en-us Thu, 29 Jun 2017 00:00:00 +0530 Tue, 13 Feb 2018 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345453 The High Court set aside the Tribunal's decision denying condonation of delay in filing an appeal by the Assessee, emphasizing the need to assess the genuineness of reasons for delay. The Court directed the Assessee to pay costs to the High Court Legal Services Committee and instructed the Tribunal to decide the appeal on merits once costs were paid. The judgment underscores the significance of evaluating reasons for delay in appeals, particularly in cases involving financial challenges, to ensure a fair consideration of the case on its merits. Case-Laws Service Tax Thu, 29 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345453