2023 (7) TMI 1023

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....6.07.2021 passed in Appeal No.210-ST/2021 whereby the respondent No.2 has dismissed the appeal filed by the petitioner on the ground of limitation. 2. It is the case of the petitioner that he is a contractor engaged in execution of works contract given by authorized government departments as well as by local authorities. His activities are exempted vide Notification No.25/2012-ST dated 20.06.2012 which provides for exemption to the assessee who are providing services to the government or local authorities by way of construction, erection, commission and installation etc. In pursuance to some information received by the respondent-department, they started adjudication proceedings against the petitioner who, in turn, demonstrated that he i....

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....delay and laches and the appeal being barred by limitation being a question of law that can be considered and decided by the writ court itself. Alternative remedy is no bar to approach this Court in terms of the law laid down by the Hon'ble Supreme Court in the case of Whirlpool Corpn. vs. Registrar of Trade Marks (1998) 8 SCC 1. 5. Heard the counsels for the petitioner and perused the record. 6. Upon perusal of the record, it is seen that the order passed by the authorities dated 26.09.2019 was served upon one Shivpal Singh as indicated by the petitioner and was delivered on 07.10.2019 through Speed Post. The petitioner has admitted in his application filed under the Right to Information Act that he has received a letter from the....

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....d. It was submitted that the logic of Section 5 of the Limitation Act, 1963 (in short "the Limitation Act") can be availed for condonation of delay. The first proviso to Section 35 makes the position clear that the appeal has to be preferred within three months from the date of communication to him of the decision or order. However, if the Commissioner is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of 60 days, he can allow it to be presented within a further period of 30 days. In other words, this clearly shows that the appeal has to be filed within 60 days but in terms of the proviso further 30 days' time can be granted by the appellate authority to entertain the....