Condonation of Delay

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ondonation of Delay<br> Query (Issue) Started By: - Vasudev Mehta Dated:- 19-12-2024 Last Reply Date:- 20-12-2024 Service Tax<br>Got 6 Replies<br>Service Tax<br>respected Sir, The Commissioner (Appeals) rejected the appeal on the ground that no condonation application was filed, however COD was filed but was not considered by the Commissioner (Appeals). Hence, the Appellants applied for rectifica....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tion of order for which the commissioner (Appeals) gave hearing but did not dispose it off. Hence, Appellants approached CESTAT but there is a delay of 20 days. Will CESTAT condone the delay since we have received hearing. Is there any case law for the same? Reply By KASTURI SETHI: The Reply: Yes but you must solid ground for delay. There is a number of case laws on this issue. A few are as unde....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r :- 2024 (7) TMI 741 - CALCUTTA HIGH COURT - ACME PAINTS AND RESIN PVT. LTD. Versus DEPUTY COMMISSIONER OF REVENUE, STATE TAX Reply By KASTURI SETHI: The Reply: SUJIT DAS Versus SENIOR JOINT COMMISSIONER OF REVENUE, STATE TAX, JALPAIGURI CIRCLE - 2024 (5) TMI 1400 - CALCUTTA HIGH COURT 2024 (6) TMI 666 - CALCUTTA HIGH COURT - PARTHA PRATIM DASGUPTA Versus JOINT COMMISSIONER OF STATE TAX Rep....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ly By Vasudev Mehta: The Reply: Respected sir, There is a delay in filing of 20 days before cestat since the assesse was waiting for disposal of rectification application by commissioner (appeals). Are there any case law that waiting for disposal of rectification application is sufficient cause for condoning delay? Reply By KASTURI SETHI: The Reply: O.K. I shall try to trace out specific case....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... law and, if comes by, I shall post here. Reply By Vasudev Mehta: The Reply: Thank You Sir Reply By KASTURI SETHI: The Reply: Dear Querist, You can take shelter of the following judgement :- 2024 (12) TMI 140 - MADRAS HIGH COURT - M/S. SPK AND CO, REPRESENTED BY ITS JOINT MANAGING PARTNER VERSUS THE STATE TAX OFFICER, MUTHUKULATHUR<br> Discussion Forum - Knowledge Sharing ....