https://www.taxtmi.com/caselaws?id=413141 Where an assessee has promptly paid the mandatory pre-deposit and shown a bona fide intention to challenge the assessment, a long delay in filing the service tax appeal caused by mistaken presentation before the wrong forum may still be excused in writ jurisdiction. Although the appellate authority had no power to condone an 815-day delay under the statutory limitation scheme, the High Court treated the explanation as sufficient in the peculiar facts and directed that the appeal be entertained and decided on merits. The statutory appellate remedy was therefore revived, and the assessee was allowed to pursue the appeal. en-us Thu, 09 Sep 2021 00:00:00 +0530 Wed, 02 Mar 2022 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413141 Where an assessee has promptly paid the mandatory pre-deposit and shown a bona fide intention to challenge the assessment, a long delay in filing the service tax appeal caused by mistaken presentation before the wrong forum may still be excused in writ jurisdiction. Although the appellate authority had no power to condone an 815-day delay under the statutory limitation scheme, the High Court treated the explanation as sufficient in the peculiar facts and directed that the appeal be entertained and decided on merits. The statutory appellate remedy was therefore revived, and the assessee was allowed to pursue the appeal. Case-Laws Service Tax Thu, 09 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413141