2026 (7) TMI 462

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....d Mr. N. Bhujanga Rao, learned Deputy Solicitor General of India appearing for respondent No.4. 2. The present writ petition is filed challenging the Order-in-Appeal dated 24.09.2025 passed by the 1st respondent and the Order-in-Original dated 16.08.2023 passed by the 3rd respondent for the period 2014-15, 2015-16, 2016-17 and 2017-18 as arbitrary, illegal, violative of principles of natural justice and without jurisdiction and consequently to set aside the said proceedings. 3. The brief facts of the case are that the petitioner is engaged in providing works contract services and was registered under the provisions of the Finance Act, 1994. The petitioner claims to have regularly filed service tax returns and discharged the service ta....

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....over reflected in Form 26AS with the taxable turnover disclosed in ST-3 returns. It is further contended that the petitioner had a bona fide case on merits and therefore the appeal ought to have been entertained. 7. As seen from the record, the Order-in-Original was passed on 16.08.2023. Admittedly, the statutory appeal came to be filed only on 13.01.2025 after an inordinate delay of about seventeen months. The appellate authority, upon examining the statutory provisions governing limitation, dismissed the appeal holding that the delay was beyond the condonable period available under law. The said view is in consonance with the settled principle that where the statute prescribes a specific period of limitation together with a limited per....