Gauhati HC Allows Condonation of 265-Day Delay in Service Tax Appeal

Principal Commissioner of Central Goods and Service Tax and Central Excise Vs Numal Saikia (Gauhati High Court) Gauhati High Court condoned a 265-day delay in an appeal filed by the Principal Commissioner of Central Goods and Service Tax and Central Excise. The appeal was against an order from the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) dated August 11, 2022. The respondent, Numal Saikia, objected to the delay’s condonation, arguing that the only reason provided was a general “governmental delay” and that a pre-show cause notice consultation was not cond...