In Brief
The Commissioner of Service Tax, Delhi-IV appealed a judgment 428 days late. While the explanation was weak and administrative officers bore responsibility for the delay, the Supreme Court condoned it because the underlying tax claim was substantial (approximately 66 crores) and served larger public interest. The Court allowed the appeal conditionally, requiring the appellant to pay Rs. 2 lakhs in costs to the respondent and to identify and recover that amount from the responsible officers, with potential disciplinary action to be reported within eight weeks."
The lawyer headnote and full judgment text are available to registered users.