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February 2013

High Court should examine and decide the case on merits when huge stakes are involved and Puloma Dalal, Jayesh Gogri Chartered Accountants Part a: Service Tax Recent Decisions ? Indirect Taxes 45 46 56 Bombay Chartered Acountant Journal, February 2013 BCAJ INDIRECT TAXES 596 (2013) 44-B BCAJ not dispose the case on the grounds of delay in filing appeal by department.

By Puloma Dalal, Bakul B. Mody, Chartered Accountants
Reading Time 1 mins
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Facts: High Court disposed off the case on the grounds of delay in filing appeal by the department. Held:

In cases where huge stakes are involved, the High Court should examine and decide the case on merits and should not dispose off the same based on the mere grounds of delay in filing appeal by the department. In such a case, the High Court may impose costs on the department. Accordingly, the present matter was remitted to the High Court to decide the case de novo in accordance with the law.

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