https://www.taxtmi.com/caselaws?id=431194 The Court accepted the application to condone a 123-day delay in filing the appeal, emphasizing the importance of providing reasonable explanations for delays. Despite criticizing the lack of diligence by the appellant in pursuing the matter, the Court interfered with the Tribunal's order due to a refund claim for a subsequent period. The appeal was allowed, the writ petition was granted, and the matter was remanded back to the Tribunal for fresh consideration. The Court also addressed interest liability and allowed related appeals and applications, emphasizing the need for expeditious proceedings. en-us Thu, 01 Dec 2022 00:00:00 +0530 Mon, 24 Jul 2023 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431194 The Court accepted the application to condone a 123-day delay in filing the appeal, emphasizing the importance of providing reasonable explanations for delays. Despite criticizing the lack of diligence by the appellant in pursuing the matter, the Court interfered with the Tribunal's order due to a refund claim for a subsequent period. The appeal was allowed, the writ petition was granted, and the matter was remanded back to the Tribunal for fresh consideration. The Court also addressed interest liability and allowed related appeals and applications, emphasizing the need for expeditious proceedings. Case-Laws Service Tax Thu, 01 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431194