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Court: GSTAT Delhi   Date of Order: 2018-11-14

Order of Hon’ble High Court Madhya Pradesh dated 20.01.2014 has been forwarded through the Commissioner to be placed before this Tribunal vide their letter as was received in the Tribunal on 26.10.2018. Perusal thereof shows that the Order of this Tribunal dated 11.11.2013 vide which the Appeal in hand was dismissed for want of the presence of the appellant has been set aside and the matter had been remanded to this Tribunal for fresh decision. After receiving the said letter, notice to the appellant has been issued on 05.11.2018 however neither any service report is on record nor appellant is present. Matter stands adjourned to 07.01.2019. Fresh notice to be issued to appellant for said date.


Court: GSTAT Hyderabad Date of Order: 2018-11-13

Both sides submit that the issue may be covered by the decision of the Tribunal in the case of Macro Marvel Projects Limited and A.S. Sikarwar and others. On casual perusal of the orders, we find that the issue can be decided in a short time, accordingly application for out of turn hearing of the appeals filed by Revenue are allowed and Registry is directed to list the appeal for disposal on 19.12.2018.



Ld. Counsel Ms. Mary Josy appearing on behalf of the appellant submits that  the appellant is a municipality, a State Governmental Authority inter alia, engaged  in providing services covered under the categories of “Renting of Immovable  Property Service” and “Sale of Space or Time for Advertisement Service”. She submits that the impugned order dt. 26.02.2016 was served on the appellant on  04.03.2016. The appeal is ought to have been filed before the Tribunal on or before  04.06.2016, however the appeal was filed on 02.07.2018. She submits that major  portion of the demand to the tune of Rs.1,14,66,895/- for the period 2010-11 to 2013-14 has been dropped by the Commissioner in the impugned order against which Department has also preferred Appeal ST/41354/2016, which is pending  before Tribunal. She submits that the present appeal has been filed against  confirmation of balance demand to the tune of Rs.75,70,794/- for the very same  period; that the appellant did not collect service tax on any receipt during the  period of dispute.; that appellant is in severe financial crisis for the last few years  and has not been able to mobilize funds to pay the predeposit; that they defaulted  payment of electricity charges to TNEB; that even salary could not be paid to their  employees for the last three months. Apart from the financial crisis, there has  been frequent change of competent authority in the Municipality for the last two  years which also attributed administrative delay in filing the appeal. The delay is  neither wanton nor intentional but due to administrative exigencies as well as  severe financial crisis. She therefore prayed that considering the plea of appellant,  delay may be condoned as they have good case on merits to succeed.


Court: GSTAT Hyderabad Date of Order: 2018-11-12

This application is filed for condonation of delay of 01 day in filing the appeal before the Tribunal.


Court: GSTAT Chennai Date of Order: 2018-11-12

MAs are filed by appellant for condonation of delay of 15 days each in filing the appeals.


Court: GSTAT Delhi Date of Order: 2018-11-05

Heard on appeal and perused order dated 11.05.2018 of Hon’ble SupremeCourt in (Diary No.14095/2018). Impugned order shall remain stayed till the disposal of this appeal, in terms of the order of the Hon’ble Supreme Court .


Court: GSTAT Delhi Date of Order: 2018-11-05

Arguments on application praying for condonation of delay in filing of appeal heard. Learned DR of the Department/applicant has submitted that there is a delay of 19 days in filing the appeal which occurred due to the circumstances beyond the control of the Department on account of various administrative constraints. Delay is accordingly prayed to be condoned. There is no apparent objection on the part of the respondent/assessee.


IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL

West Block No. 2, R.K. Puram, New Delhi – 110 066.

Date of Hearing/Order: 2.11.2018

No. E/COD/51058/2018 in E/53076/2018-DB

M/s Satya Power & Ispat Limited Appellant

Vs.

CGST, Bilaspur Respondent

Appearance

Shri Puneet Das, Advocate - for the appellant

Shri H.C. Saini, D.R. - for the respondent

CORAM:

Hon’ble Mrs. Archana Wadhwa, Member (Judicial)

Hon’ble Mr. Bijay Kumar, Member (Technical)

Misc. Order No. 50803/2018

Per Mrs. Archana Wadhwa:

As the delay in the present appeal is only of 10 days, we condone the same and allow the COD application.

(Dictated & pronounced in open Court)

(Bijay Kumar) (Archana Wadhwa)
Member (Technical) Member (Judicial)

Court: GSTAT Delhi Date of Order: 2018-10-29

Applications have been filed for early hearing of the appeals.


Court: GSTAT Delhi Date of Order: 2018-10-29

An application has been filed for condoning the delay in filing the appeal. We are satisfied that appellant was prevented by sufficient cause from preferring the appeal.