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No court can compel a statutory authority to act beyond statutory mandate
Case Law Details
- Case Name
- Gopinath & Sharma Vs Commissioner of Service Tax, Chennai (CESTAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chennai
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CESTAT, CHENNAI BENCH
Gopinath & Sharma
v/s.
Commissioner of Service Tax, Chennai
Final Order No. 685 OF 2012
STAY ORDER NO. 511 OF 2012
Application no. ST/S/222 OF 2012
Appeal No. ST/294 OF 2012
June 12, 2012
ORDER
D.N. Panda, Judicial Member
Appellant’s main grievance in this appeal is that learned first appellate authority should not have dismissed its appeal on the ground of limitation. The appellant on receipt of the Order-in-Original on 30th December, 2009 filed the appeal on 12.3.2010 in the Office of the Commissioner of Service Tax, Chennai inadvertently with...
Sir,
The original Authority, whether it is A.C., or ADC or Commissioner passes an Order-in-Original alongwith a Preamble on the First page of the O-in-O which details the Appeallate forum and time-limit for filing an Appeal against the Order concerned. Hence, the assessee’s contentions are without any basis logic. Unfortunate indeed certain professionals are guiding the assessees like this.