https://www.taxtmi.com/caselaws?id=375331 The court granted delay condonation of 54 days based on reasons provided. The appeal stemmed from an order by the Tribunal dismissing appellant's appeal on reduced penalty under Section 78. The court upheld the Tribunal's decision, emphasizing the need for timely compliance with tax and penalty deposit. It discussed penalties under Sections 76 and 78, highlighting the rigid time frame set by the legislature. The court rejected appellant's argument of no fraud or intention to evade tax due to late deposits. It upheld the dismissal of the appeal, citing lack of merit and legislative inflexibility. en-us Thu, 03 Jan 2019 00:00:00 +0530 Mon, 18 Feb 2019 06:34:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375331 The court granted delay condonation of 54 days based on reasons provided. The appeal stemmed from an order by the Tribunal dismissing appellant's appeal on reduced penalty under Section 78. The court upheld the Tribunal's decision, emphasizing the need for timely compliance with tax and penalty deposit. It discussed penalties under Sections 76 and 78, highlighting the rigid time frame set by the legislature. The court rejected appellant's argument of no fraud or intention to evade tax due to late deposits. It upheld the dismissal of the appeal, citing lack of merit and legislative inflexibility. Case-Laws Service Tax Thu, 03 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375331