Shamnad P vs. Union Of INDIA
Held
The High Court directed the appellate authority to consider the delay condonation petition. If the delay is satisfactorily explained, the appellate authority should proceed to hear the appeal on merits and pass orders within three months.
Facts
The petitioner filed an appeal and a delay condonation petition before the appellate authority against an order under the Finance Act, 1994, governing service tax. The petitioner sought a direction for expeditious consideration of the appeal.
Key Issues
Whether the appellate authority should be directed to expedite the hearing of an appeal and consider a delay condonation petition.
Sections Cited
Finance Act, 1994
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Heard together (3 matters)
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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, THE 22ND DAY OF NOVEMBER 2017/1ST AGRAHAYANA, 1939 WP(C).No. 34045 of 2017 (E) ---------------------------- PETITIONER : ----------- SHAMNAD.P. AGED 40 YEARS, T.C 46/501, FUJI COTTAGE, PALLY STREET, POONTHURA P.O, THIRUVANANTHAPURAM, PIN -695 026, PROPREITOR, ALL - BAITH HAJJ UMRA SERVICES, T.C NO. 40/1508 (27), S.F TOWER, MANACAUD P.O, THIRUVANANTHAPURAM, PIN - 695 009. BY ADVS.SRI.C.S.MANU SRI.S.K.PREMRAJ RESPONDENTS : -------------- 1. UNION OF INDIA, MINISTRY OF FIANANCE, NEW DELHI - 110 001. 2. COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX, THIRUVANANTHAPURAM PIN - 695 001. 3. JOINT COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX, P.B NO.13, GST BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM, PIN - 695 001. *ADDL.R4 COMMISSIONER OF CUSTOMS, EXCISE AND SERVICE TAX (APPEALS), I.S.PRESS ROAD, ERNAKULAM, PIN -682018. * (ADDITIONAL RESPONDENT NO.4 IS IMPLEADED AS PER ORDER IN I.A.NO.18601/2017 DTD.22.11.2017)
R1 BY ADV. SRI.KRISHNADAS P.NAIR, CGC BY SRI.N.NAGARESH, ASSISTANT SOLICITOR GENERAL
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