2018 Supreme(SC) 1532

SUPREME COURT OF INDIA
Ranjan Gogoi, R. Banumathi, JJ.
Commissioner Of Service Tax, Mumbai Vi - Appellant
Versus
M/s A.t.e. Enterprises Pvt. Ltd. - Respondent
(Civil) Diary No. 8795 of 2018, (Arising out of impugned final judgment and order dated 31.07.2017 in CEA No. 14 of 2016 passed by the High Court of Judicature at Bombay)
Decided On : 16-04-2018

The court has the discretion to condone delay and grant exemptions based on the circumstances of the case.

Headnote:

Delay Condoned - Application for Exemption - Summary

Fact of the Case:

The court condoned the delay, allowed the application for exemption from filing certified copy of the impugned order, and granted leave.

Finding of the Court:

The court found in favor of the applicant by condoning the delay and granting leave.

Issues:

Ratio Decidendi:

Final Decision: Delay was condoned, application for exemption was allowed, and leave was granted.