T.N.REDDY (Propreitor) 28 June 2023

condonation of delay - writ jurisdiction

Sir, One of my service tax appeal ( 1st appeals ie. commissioner appeals) got dismissed based on the limitation period as there was 33 days delay where in the appellate authority has a power to condone the delay only to the extent of 30 days, but delay is 33 days, ie. more by 3 days, hence, dismissed. Now I am preffering the Writ Jurisdisdiction in the High Court. so, now my doubt is do I have to plead only with regard to condonation of delay or even the merits of the case also ?

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Quick Summary

This discussion concerns a service tax appeal dismissed due to a 33-day delay, exceeding the 30-day condonation limit. The user is considering a writ petition in the High Court and is unsure whether to focus solely on the delay or also include the merits of the case. The advice suggests that while there's no filing limit for a writ, it's not a direct appeal, and the reasons for the delay are more critical than the exact number of days.

2 Replies

N.K.Assumi (Advocate) 29 June 2023

Reasons and grounds for the delay is important and not the number of days in computing the limitation period. Appeal dismissed on grounds of limitation period, so what kinds of merits of the case are you harping on?