M/s. HEERA CONSTRUCTION CO. PVT. LTD. THE COMMISSIONER CENTRAL GST AND CENTRAL EXCISE, THIRUVANANTHAPURAM, THE ASSISTANT COMMISSIONER CENTRAL TAX AND CENTRAL EXCISE, THIRUVANANTHAPURAM, THE BRANCH MANAGAR STATE BANK OF INDIA, THIRUVANANTHAPURAM AND CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, KERALA – 2019 (3) TMI 249 – KERALA HIGH COURT – TMI – Maintainability of appeal – condonation of delay in filing appeal – requirement with the pre-deposit – Held that:- As far as the delay is concerned, the Tribunal will decide the issue on merits.
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Mandatory pre-deposit – Held that:- Because of the financial hardship the petitioner has pleaded, the petitioner will pay the amount of pre-deposit in five equal monthly instalments. If the pet
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it filed a statutory appeal. 2. For the Tribunal to number the appeal, there are two hurdles: a delay of 385 days and the mandatory requirement of the petitioner's depositing 7.5% of the tax due as a precondition. Citing acute financial constraints, the petitioner in this Interlocutory Application seeks this Court to mitigate the petitioner's hardship of complying with the pre-deposit. In other words, it wants to pay the the pre-deposit of 7.5%, which comes to more than ₹ 2 crore, in instalments. In fact, the petitioner wants ten instalments. 3. The learned Senior Standing Counsel for the respondent nevertheless submits that there had been occasions earlier when this Court extended the time for an appellant to comply with the
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