Custom, Excise & Service Tax Tribunal
Chetak Travel Agency vs Udaipur on 5 August, 2019
Author: Dilip Gupta
Bench: Dilip Gupta
1 ST/COD/50318/19
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
NEW DELHI
PRINCIPAL BENCH - COURT NO. 1
SERVICE TAX APPEAL NO. 50704 OF 2019 WITH
SERVICE TAX COD APPLICATION NO. 50319 OF 2019
(Arising out of Order-in-Appeal No. 44-45(SRM)ST/JDR/2018-19 dated 30 June,
2018 passed by the Commissioner of CGST, Jodhpur)
M/s Chetak Travel Agency ........Appellant
Opp. Mohta Park, Shop No. 7D
Pahari Bus Stand, Chetak Circle
UDAIPUR (RAJ)
Versus
Commissioner of Service Tax ......Respondent
Central Goods & Service Tax Commissionerate 142-B, Sector-11, Hiran Magri UDAIPUR (RAJ) APPEARANCE:
NONE for the Appellant Shri R.K. Manjhi, Authorised Representative of the Respondent Date of hearing/Decision: 05.08.2019 CORAM : HON'BLE MR. JUSTICE DILIP GUPTA, PRESIDENT HON'BLE MR. C.L. MAHAR, MEMBER (TECHNICAL) FINAL ORDER NO. 50987/2019 JUSTICE DILIP GUPTA :
This appeal was filed in the Registry on 24 January, 2019 with a delay of about 107 days.
2 ST/COD/50318/19
2. When the matter was taken up on 17 May, 2019, the following order was passed :
"The appeal was filed in the Registry with a delay of 107 days. The Registry informed the appellant by letter dated 4 April, 2019 that the delay condonation application will be listed before the Tribunal on 17 May, 2019. This letter was dispatched by speed post on 8 April, 2019 and was served by the appellant on 12 April, 2019, as is clear from the track consignment report.
2. Today, when the matter has been called neither the appellant nor his counsel has appeared. In the interest of justice we adjourn the matter to 5 August, 2019. List on 5 August, 2019."
3. Today also, no one has appeared to press the delay condonation application.
4. The delay condonation application has been perused. Paragraphs 1, 2 and 3 are reproduced below :
"1. The Order-in-Appeal no. 44-45(SRM)ST/JDR/2018-19 dated 31.06.2018 was received on 10.07.2018 by the appellants, at their office address but the same however escaped the attention of proprietor because of absence of concerned staff and the order remained in his papers for a long time. Finally when the present order came to the notice of management an immediate action was taken for filing appeal.
2. The papers were then sent to our legal consultant for filing the appeal in the matter.
3. However, the initial period of three months for filing appeal had expired and appeal reached the office of Tribunal 3 ST/COD/50318/19 with a delay of 107 days and therefore the present petition for condonation of delay is being filed to your honour along with appeal."
5. In paragraph 4 of the application, it has been stated that since the delay was not under the control of the Appellant, it should be condoned by taking a liberal view.
6. The averments made in the delay condonation application do not convince us that the appellant was prevented by sufficient cause from preferring the appeal within the stipulated period. There is no statement as to when and how the applicant came to know about the impugned order. The averments made in paragraph 1 are vague because all that has been stated is that the order escaped the attention of the proprietor, though it was received on 10 July, 2018 and it is only when the order came to the notice of the management, then immediate action was taken.
7. The delay condonation application is, accordingly, rejected. The appeal, therefore, stands dismissed.
(Dictated & pronounced in the open Court) (JUSTICE DILIP GUPTA) PRESIDENT (C.L. MAHAR) MEMBER (TECHNICAL) Golay