The Court noted that the last date fell on a Sunday, which was beyond the petitioner’s control, and that the subsequent filing on Monday should be treated as within time, especially since the petitioner had acted in good faith and complied with the statutory pre-deposit requirement

The tribunal referred to the earlier Larger Bench ruling in the Repco Home Finance case and subsequent decisions, which clarified that foreclosure charges are not consideration for any taxable service.

The Executive Director brings with him immense expertise in currency management, banking and non-banking supervision, training, and administration