Commissioner (A) lacks authority to condone appeal filing delays beyond one month

Vattiyoorkavu Service Co Operative Bank Limited Vs Commissioner of Appeals (Kerala High Court)

Introduction: In a recent judgment, the Kerala High Court addressed the limitations imposed on the Commissioner (Appeals) in condoning delays for Service Tax Appeals. The case, Vattiyoorkavu Service Co Operative Bank Limited vs. Commissioner of Appeals, involved the petitioner challenging an order assessing service tax. This article provides a detailed analysis of the court’s ruling, emphasizing the Commissio

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