Service Tax Appeal Reinstated After 247-Day Delay Due to Pandemic Factors

A. Mahalingam Vs Commissioner (Appeals) (Madras High Court) In A. Mahalingam Vs Commissioner (Appeals), the Madras High Court examined a writ petition challenging an Order-in-Appeal dated 31.12.2024, which had dismissed the petitioner’s appeal on account of a delay of 247 days. The case originated from a show cause notice issued on 15.04.2021, to which the petitioner did not respond, citing constraints caused by the COVID-19 pandemic. Subsequently, an Order-in-Original dated 28.07.2022 confirmed a demand based on alleged short declaration of taxable services amounting to ₹51,19,716/-. This...