Delay in Filing Service Tax Appeal Due to Tax Officer’s Failure to Reissue Login Credentials in Time: CESTAT Condones 26-Day Delay

The CESTAT condoned a 26-day delay in filing a service-tax appeal where the assessee was unable to access the online portal due to the tax department’s failure to reissue login credentials promptly. The tribunal accepted the explanation as a sufficient cause under Section 5 of the Limitation Act, noting no deliberate default. This ruling highlights judicial flexibility in procedural compliance when taxpayer defaults are caused by administrative lapses. (Word count: ~102)