2025-VIL-479-ORI-ST
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SERVICE TAX High Court Cases

Service Tax – Appeal, Computation of limitation period, Condonation of delay – Appeal against Order-in-Original - Commissioner (Appeals) rejected the appeal as being barred by limitation. Aggrieved, the petitioner filed a writ petition before the High Court - Whether the Commissioner (Appeals) was correct in rejecting the appeal on the ground that it was filed beyond the limitation period, including the condonable period of one month under the proviso to Section 85(3A) of the Finance Act, 1994 – HELD - As per Section 12(1) of the Limitation Act, 1963, the day from which the limitation period is to be reckoned must be excluded. Therefore, the period of limitation would commence from 13.04.2024, the day after the Order-in-Original was served on the petitioner - under the proviso to Section 85(3A) of the Finance Act, 1994, the period of limitation for filing the appeal is two months, and the Appellate Authority has the power to condone the delay for a further period of one month. Thus, the total period within which the appeal could have been filed was three months from 13.04.2024, i.e., up to 12.07.2024. Since the appeal was filed on 12.07.2024, it was within the condonable period - the order of the Commissioner (Appeals) is set aside and matter is remitted the matter back to the Appellate Authority to exercise its discretion under the proviso to Section 85(3A) of the Finance Act, 1994 and adjudicate the matter on the issue of limitation afresh - The writ petition is allowed
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