2023 (11) TMI 262

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....>Service Tax<br>Honourable Mr. Justice C. Saravanan For the Petitioner : Mr.N.Murali For the Respondents : Mr.K.Mohanamurali Senior Panel Counsel ORDER Mr.K.Mohanamurali, learned Senior Panel Counsel takes notice on behalf of the respondents. 2. Heard the learned counsel for the petitioner and the learned Senior Panel Counsel for the respondents. 3. This Writ petition is filed ag....

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.... 440/2020 (36) G.S.T.L. 305 (S.C.), wherein, in Paragraph 17, it has been held as under:- "15. ...., it is clear as crystal that the Constitution Bench in Supreme Court Bar Assn. v. Union of India, (1998) 4 SCC 409, has rules that there is no conflict of opinion in Antulay case [A.R.Antulay v. R.S.Nayak, (1988) 2 SCC 602] or in Union Carbide Corpn. case [Union Carbide Corpn. v. Union of I....

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....ed by an order of the adjudicatory officer or by an appropriate Commission. The Act is a special legislation within the meaning of Section 29(2) of the Limitation Act and, therefore, the prescription with regard to the limitation has to be the binding effect and the same has to be followed regard being had to its mandatory nature. To put it in a different way, the prescription of limitation in a c....

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.... the delay of 30 days in filing the appeal before the first respondent. 7. The order passed by the first respondent Appellant Commissioner cannot be faulted in view of the decision of the Hon&#39;ble Supreme Court in Glaxo Smith Kline Consumer Health Care Limited case (referred to supra). 8. However, at the same time, it has to be considered that the petitioner was not in a position to file ....