2018 (1) TMI 565

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....ment / Order / Decisions)<br>Dated:- 2-1-2018<br>W.P.No.25701 of 2017 and W.M.P.Nos.27114 and 27115 of 2017 - -<br>Service Tax<br>T. S. Sivagnanam, J. For the Petitioner : Mr. G. Sankaran For the Respondents : Mr. V. Sundareswaran Senior Standing Counsel (For R1 to R4) Mr. K. Chandrasekaran (For R5) ORDER Heard Mr.G.Sankaran, learned counsel for the petitioner and Mr.V.Sundareswaran, l....

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....st and penalty. The impugned order passed by the second respondent is stated to have been received by the petitioner Municipality on 22.12.2014. As against the order passed by the second respondent, the petitioner has appellate remedy before the first respondent and such an appeal ought to have been filed within a period of sixty days from the date of receipt of the copy of the order. The Commissi....

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....n of delay then the statutory authority exercising jurisdiction under particular statute cannot suo motu extend the period of limitation prescribed in the statute. This being the settled legal position, it may not be necessary for the Court to refer to the various decisions on the point. However, in the instant case, I am inclined to make a slight departure considering the peculiar facts and circu....

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....he appeal petition on merits as the right of appeal is a very valuable right subject to the condition that the petitioner Municipality pays the entire tax and the payment of Rs. 5 lakhs towards penalty can be reckoned as partial compliance of the order passed by the second respondent. If that be so, till the appeal is heard and decided by the first respondent, further amount of penalty shall not b....