Case Law Details
Acon Builders & Promoters Vs Commissioner (Madras High Court)
Introduction: A recent case in the Madras High Court, Acon Builders & Promoters vs. Commissioner, involved an appeal regarding tax assessment. The court addressed the issue of a 30-day delay in filing the appeal due to the assessee being abroad. This article provides a detailed analysis of the case and the court’s decision to set aside the order rejecting the condonation of the delay.
Detailed Analysis:
1. Background of the Case: The petitioner, Acon Builders & Promoters, filed an appeal against the Order-in-Original No.11/2022-ST dated 29.11.2022 passed by the second respondent. The first respondent, Commissioner of GST & Central Excise (Appeals-I), rejected the appeal, citing the delay in filing the appeal beyond the condonable period of limitation under Section 85 of the Finance Act, 1994.
2. Basis of Rejection: The first respondent rejected the appeal based on a decision of the Hon’ble Supreme Court in Assistant Commissioner (CT) LTU, Kakinada and others vs. Glaxo Smith Kline Consumer Health Care Limited. The Supreme Court’s decision emphasized the importance of adhering to statutory limitation periods and uncondonable delays in appeals.
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