https://www.taxtmi.com/caselaws?id=422452 The tribunal allowed the appeal by way of remand, directing the appellant to appear before the Commissioner (Appeals) within 60 days, submit fresh grounds of appeal, explanations, and evidence, and pay a cost of Rs. 10,000/- to PM Cares Fund. The delay in filing the appeal was condoned due to a medical emergency and disruptions caused by Covid, emphasizing the importance of justifying delays in legal proceedings and the tribunal's discretion in ensuring justice. en-us Thu, 31 Mar 2022 00:00:00 +0530 Mon, 16 May 2022 08:41:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422452 The tribunal allowed the appeal by way of remand, directing the appellant to appear before the Commissioner (Appeals) within 60 days, submit fresh grounds of appeal, explanations, and evidence, and pay a cost of Rs. 10,000/- to PM Cares Fund. The delay in filing the appeal was condoned due to a medical emergency and disruptions caused by Covid, emphasizing the importance of justifying delays in legal proceedings and the tribunal's discretion in ensuring justice. Case-Laws Service Tax Thu, 31 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422452