Delay in Filing Service Tax Appeal No Bar, Matter Remanded with 25% Pre-Deposit

Ganesh Cell Communication Vs Assistant Commissioner of GST And Central Excise (Madras High Court) The Madras High Court has conditionally quashed a service tax demand against Ganesh Cell Communication, directing the petitioner to deposit 25% of the disputed tax within 30 days. The petitioner had challenged an order dated March 9, 2023, passed by the Assistant Commissioner of GST and Central Excise under the Finance Act, 1994, despite having failed to file a statutory appeal within the prescribed two-month period or seek condonation of delay. The respondent argued for dismissal due to laches an...