2024 (9) TMI 1217

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.... the Petitioner : Ms. Nitu Hawelia, Advocate For the Respondent : Mr. P. Datta, Advocate Mr. B. Majumder, Deputy SGI JUDGMENT & ORDER (ORAL) I.A. 1/2024 Upon hearing learned counsel appearing for the parties and upon consideration of the explanation of 7 days delay in preferring the instant Review Petition, delay being minor is condoned. I.A. stands disposed of. Review Pet. 19 of....

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....d not be applicable to the case of the petitioner since the proceedings under Finance Act, 1994 for realization of Service Tax dues related to financial year 2016-17 which provides for a different period of limitation. As such, on that ground review has been sought. 5. We have examined the contention of the petitioner. Though from the Order in Original dated 30.03.2023, at para 2, in the cause ....

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....07.2023 whereas the writ petition was filed on 05.08.2023. Learned counsel for the review petitioner then submits that the delay as per Section 85 of the Finance Act is condonable for a further period of 3 months. 7. We are afraid that this condonable period would not come for the purposes of counting the period of limitation which is the original period prescribed under the Act i.e. 2 months a....