2015 (6) TMI 472

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....r. Jagmohan Bansal, Advocate, for the Appellant Mr. D.D. Sharma, Advocate, Mr. Sukhdev Sharma, Advocate, for the Respondent ORDER Rajive Bhalla, J. - By this order, we shall decide Civil Writ Petition Nos. 12678, 14115, 16438 and 17346 of 2012 as they involve adjudication of similar questions. Facts are, however, being taken from Civil Writ Petition No. 12678 of 2012. 2. The petitio....

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....or may be read down, in cases where orders are inherently without jurisdiction. Counsel for the petitioner further contends that the petitioner having deposited Service Tax before issuance of the show cause notice, the order imposing penalty is without jurisdiction and, therefore, the impugned order may, accordingly, be set aside or delay in filing the appeal may be condoned. 4. Counsel for the....

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....therefore, dismissed the appeal. The right to file an appeal is conferred by a statute and must, therefore, be availed along with all its impediments. Section 85(3) of the Act allows an assessee to file an appeal within 90 days. The proviso to Section 85(3) of the Act empowers the appellate authority to condone delay but not beyond three months. We are unable to discern any legal flaw in the provi....