Filing Appeal Before Wrong Appellate Authority No Ground For Condonation: CESTAT Allahabad

The Allahabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that the filing of an appeal before the wrong appellate authority does not constitute a valid ground for condonation of delay beyond the statutory period prescribed under Section 85(3A) of the Finance Act, 1994. Sanjiv Srivastava (Technical Member) opined that the assessee had been duly informed about the jurisdiction in which the appeal was to be filed, and therefore, there could be no error in this regard. The claim of the assessee that the right appeal should not be effected for his own mistakes, and such arguments are not admissible for this reason. In this case, a show cause notice was issued to the assessee/appellant proposing a demand for service tax amounting to Rs. 12.57 Lakh along with interest and penalty, on the allegation of non-payment of service tax. The adjudicating authority confirmed the demand made in the show cause notice. Aggrieved by the order, the assessee filed an appeal before the Commissioner (Appeals). However, the assessee filed the appeal before the wrong appellate authority, i.e., Commissioner (Appeals), Lucknow, instead of the jurisdictional authority at Allahabad. Later, the assessee refiled the appeal before the correct forum beyond the limitation period prescribed under Section 85(3A) of the Finance Act, 1994. The Commissioner (Appeals), Allahabad, dismissed the appeal on the ground that the appeal had been filed beyond the limitation period, i.e., beyond the period of 60 days plus 30 days. The assessee stated that they have filed the appeal with some delay before the Commissioner (Appeals), Lucknow, instead of the Commissioner (Appeals), Allahabad, having jurisdiction in the matter, when the papers were sent to their address by speed-post-dated 11.10.2023, but somehow the same were not delivered and returned back to the concern jurisdictional office. The assessee further stated that due to this process, there has been a delay in filing the appeal before concern jurisdictional Commissioner (Appeals), and the appeal should not be denied just for these mistakes whereby the appeal was filed before the wrong forum. The Tribunal noted that the appeal has been definitely filed beyond the period of limitation prescribed by Section 85 (3A) of the Finance Act, 1994 and even beyond the period of one month which the Commissioner (Appeals) could have condoned. The bench noted that the assessee has, in his application for condonation of delay (duly notarised), himself stated that they had filed the appeal before the Commissioner (Appeal) Lucknow on 01.10.2023, i.e. beyond the condonable period of delay. In view of the above, the Tribunal dismissed the appeal. Case Title: M/s Ganga Telecom v. Commissioner of Central Excise & CGST, Kanpur Case Number: Service Tax Appeal No.70660 of 2025 Counsel for Appellant/ Assessee: Nitin Sharma Counsel for Respondent/ Department: Santosh Kumar Click Here To Read/Download Order

Filing Appeal Before Wrong Appellate Authority No Ground For Condonation: CESTAT Allahabad

Mehak Dhiman

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