Case Law Details
Commissioner of Central Excise (Appeals) Vs Assistant Commissioner of Central GST and Excise (Madras High Court)
The legal system can be complex, and sometimes, life circumstances can create hurdles that prevent us from adhering to legal timelines. Recently, the Madras High Court made an interesting judgment concerning the delay in filing a Service Tax Appeal. The case was Commissioner of Central Excise (Appeals) Vs Assistant Commissioner of Central GST and Excise. The court decided to condone a delay of 455 days, attributing it to a lack of communication between a husband and wife. This article delves into the details and implications of this unique case.
The Case Background
The petitioner in this case is an ex-service man who, after completing his army service, worked on government construction contracts under the Public Works Department. He was a licensed contractor registered under Service Tax during the VAT regime. He was not aware of a service tax assessment order against him until his account was frozen, at which point he decided to appeal.
Key Points in the Judgment
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