2026-VIL-1129-CESTAT-MUM-ST
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SERVICE TAX CESTAT Cases

Service Tax – Limitation and Condonation of Delay – Whether dismissal of appeal solely on account of non-filing of condonation of delay application is sustainable in law when the Order-in-Original contains an unambiguous misstatement of the statutory limitation period – HELD - While a preamble or administrative note in an adjudication order cannot override the statutory limitation prescribed by the parent Act. When such a misstatement induces a party to act or refrain from acting in a particular manner, the doctrine of legitimate expectation and estoppel against the Revenue assumes significance. It is the well-established principle that a party should not be made to suffer for the mistake of the authority, particularly where the mistake relates to the exercise of a statutory remedy because such mistake misleads the party into believing that a legally necessary step was in fact unnecessary. The mechanical application of the principle that limitation cannot be waived, without examination of the reasons underlying the procedural omission, is not a proper exercise of quasi-judicial discretion. Where the delay itself is traceable to a positive misstatement of law in the order under challenge, the appellate authority is duty-bound to afford the appellant an opportunity to regularise the procedural defect, as summary dismissal results in grave injustice and amounts to denial of the right of appeal – The impugned order is set aside and the appeal is restored before the Commissioner (Appeals) with directions to consider the condonation of delay application in light of the fact that the delay was directly induced by an incorrect statement of law in the Order-in-Original – The appeal is allowed
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