Non-Receipt of Service Tax Order due to Lack of Communication between Husband and Wife: Madras HC Condones Delay of 455 Days in filing Service Tax Appeal [Read Order]

The Madras High Court condoned delay of 455 Days in filing Service Tax Appeal on the ground of non-receipt of Service Tax Order due to the lack of communication between husband and wife.

The Writ Petition was filed for Mandamus, directing the first respondent to take on file the appeal preferred by the petitioner against the order passed by the second respondent, the Assistant Commissioner of Central GST and Excise in without reference to the delay by condoning the same and decide the appeal on merit and in accordance with law.

The petitioner, K.Murugan, was executing “work contract” for the Government construction under the Public Works Department. The petitioner is a license contractor and registered under Service Tax during the VAT regime itself. The service tax assessment was conducted for the year 2013-2014 until 2015. The contention of the petitioner is that the respondents have not served the copy of the assessment order dated 16.12.2021, but the petitioner came to know about the order only on 02.06.2023, when the petitioner account was frozen by the respondents.

Thereafter, the petitioner has submitted an appeal along with the condone delay petition. The contention of the petitioner is that the order-in-original was not served to the petitioner. However, the respondents denied the same and has produced the copy of the acknowledgment.

On perusing the acknowledgment, it was seen that the petitioner’s wife has received the same. However, there was no communication between the petitioner and his wife. Hence, the petitioner is not in a position to file an appeal in time.

A Single Bench comprising Justice S Srimathy observed that “Therefore, considering the facts and circumstances of the case, this Court is inclined to allow this Writ Petition. The petitioner is directed to file an appeal within a period of four (4) weeks from the date of receipt of a copy of this order. The respondents are directed to take the petitioner’s appeal on file and consider the appeal on merits. As far as the delay is concerned, the petitioner is directed to pay Rs.5,000/- (Rupees Five Thousand only) to the respondents to condone the delay.”

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