2015 (6) TMI 1071

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....rvice Tax Dept. ORDER The Court : The writ petitioner has approached this Court essentially challenging the orders dated 31st December, 2012, 7th October, 2013, 4th December, 2014 and the issuance of the recovery notice dated 20th February, 2015, all passed and/or issued by various authorities under the Finance Act, 1994 and the Service Tax Rules, 1995. It is noticed that the initial order, b....

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....n for condonation of delay wherein the only ground that was taken was that the concerned person to whom work was entrusted for service tax matters was absent due to his ill health for a long period of time. Written submission was also advanced by the petitioner and finally on 7th October, 2013, the Commissioner of Central Excise (Appeals), Appeal-I, Kolkata, passed an order observing that the appe....

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....ppeals) had not been vested with the power to condone the delay beyond the period of one month in addition to the statutory limit of two months as prescribed under section 85 of the 1994 Act. In such a factual backdrop, the writ petitioner has now approached this Court. The learned advocate appearing on behalf of the petitioner relies on a judgment of the Supreme Court rendered in the case of Sta....

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.... the initial order passed by the Additional Commissioner, Service Tax, Kolkata dated 31st December, 2012 can be held to be so patent and loudly obtrusive that this Court will interfere with the same under Article 226 of the Constitution of India. As observed earlier, the said order has been passed after adequate opportunity of hearing was granted and is supported with cogent reasons. All relevant....