Appellate authority can condone delay beyond statutory period in Service Tax Case: Calcutta HC

Jalpaiguri Central Engineers Cooperative Society Limited Vs Union of India And Ors. (Calcutta High Court) The appellate authority has the power to condone the delay beyond the statutory period : Calcutta High Court Held in a Service Tax Case. In a significant decision, the Calcutta High Court has addressed the issue of condonation of delay in filing a Services Tax  Appeal. The petitioner, in this case, had filed an appeal beyond the permissible time frame, i.e., 90 days (normal 60 days plus condonable 30 days) and the court’s ruling has far-reaching implications for similar cases. This arti...