SIGN IN SUBSCRIBE

News Update

PM-STIAC discusses accelerating Industry-Academia Partnership for Research and InnovationIndia, Singapore hold dialogue over cyber policy44 bids received under 10th Round of Commercial Coal Mine AuctionsCops arrest former Dy PM of Nepal in cooperative fraud casePuri highlights India's Petrochemical potential at India Chem 2024UN reports record high cocaine production in ColombiaMinister unveils 'Aviation Park' showcasing India's Aviation HeritageED finds PFI wanted to start Islamic movement in IndiaBlocking Credit - Rule 86ASEBI says investors can use 3-in-1 accounts to apply online for securitiesI-T- Penalty u/s 271(1)(b) need not be imposed when assessee moved an adjournment application & later complied with notice u/s 142(1): ITAT4 Kanwariyas killed as vehicle runs over them in Banka, BiharI-T- Accounting principles do not prescribe maintaining of a day-to-day stock register, and the books of accounts cannot be rejected on this basis alone: ITATUN food looted and diverted to army in EthiopiaCus - Alleged breach of conditions for operating public bonded warehouse; CESTAT rightly rejected allegations, having found no evidence of any such breach: HCUS budget deficit surges beyond USD 1.8 trillionST - Onus for proving admissibility of Cenvat Credit rests with service provider under Rule 9(6) of the Cenvat Credit Rules, 2004: CESTATIf China goes into Taiwan, Trump promises to impose additional tariffsRussians love Indian films; Putin lauds BollywoodCus - Classification of goods is to be determined in accordance with Customs Tariff Act & General Interpretative Rules; Country-of-Origin Certificate may offer some guidance, but cannot solely dictate classification: CESTATCus - Benefit of such Country-of-Origin certificates cannot be denied if all relevant conditions are met under the applicable Customs Tariff rules: CESTATCuban power grid collapses; Country plunges into darknessCus - As per trite law, merely claiming a classification or exemption does not constitute mis-declaration or suppression - any misclassification does not equate to willful intent to evade duty: CESTATKarnataka mulling over 2% fee on aggregator platforms to bankroll gig worker welfare fundCus - Extended limitation cannot be invoked in case of assessee who is a regular importer with a consistent classification approach: CESTAT
 
ST - Condonation of delay - When Writ Court directed Commissioner (A) to decide case on merits, it is not open to Appellate Authority to examine delay again and dismiss appeal - Writ Appeal allowed: HC

By TIOL News Service

CHENNAI, JULY 14, 2016: ASSESSEE's appeal before Commissioner (Appeals) on a dispute relating to Service Tax was rejected on the ground of delay. Assessee filed Writ Petition and the High Court held that order passed by the original authority was on 29.02.2012 and the amendment to Sec 85 of the Finance Act, 1994 came into force on 28.05.2012. Therefore, the petitioner was justified in its contention that three months' time limit prescribed earlier for filing an appeal was available and held that the respondent was not justified in rejecting the appeal on the ground of limitation and directed the Respondent to decide the appeal on merits.

After the Orders of the High Court the Commissioner (Appeals) took up the appeal and on the aspect of limitation, the Commissioner (Appeals) in Order dated 30.11.2015 observed that misplacement of file by advocate cannot be the sufficient cause for condonation of delay of 2 months and 7 days in filing the appeal and rejected the appeal as time barred. Commissioner (Appeals) dismissed the appeal on merits also. This Order was challenged in Writ Petition in the second round. The Writ Court dismissed the Petition on the ground of alternative remedy. The Petitioner is in Writ Appeal against the same.

In Writ Appeal, the High Court observed that when the Writ Court has directed the Commissioner (Appeals) to decide the appeal, it is not open to the appellate authority to examine the cause for delay and reject the appeal as time barred. The Court further held that the directions of the Writ Court made in the earlier Writ Petition ought to have been complied with by registering the appeal and deciding the appeal on merits, instead of re-visiting the cause shown for condonation and rejecting the appeal on the grounds of limitation.

Further, the High Court referred to the decision of the Allahabad High Court in Commissioner of Customs, Central Excise & Service Tax Vs M/s. Monsanto Manufacturer Pvt. Ltd.,- 2014-TIOL-550-HC-ALL-ST and the decision of the Supreme Court in State Bank of India Vs B.S. Agricultural Industries [2009 (5) SCC 121] and held that once appeal is dismissed as time barred, then the authority should not enter into the merits of the case. Thus the Writ Appeal was allowed and Order of Commissioner (Appeals) was set aside and matter was remitted back to Commissioner (Appeals) to decide the issue on merits.

(See 2016-TIOL-1365-HC-MAD-ST)


POST YOUR COMMENTS
   

TIOL Tube Latest

TIOL Tube
Shri Samrat Choudhary, Hon’ble Deputy CM & FM of State of Bihar, delivering inaugural speech at TIOL Tax Congress 2024.

TOP NEWS


AR not Afar by SK Rahman

VISION 360



Justice A K Patnaik, Mentor to Hon'ble Jury for TIOL Awards 2024, addressing the gathering at the event.

TII LATEST

TIOLCORPLAWS LATEST