Writ appeal dismissed for time limitation, appellant advised to seek modification or review.

The writ appeal was dismissed by the High Court as it found no reason to interfere with the single Judge's decision to reject the appeal on the ground of limitation. The appellant's argument that any delay in filing should be condoned once the writ petition was entertained was not accepted. The Court suggested the appellant file an application for modification or review before the same Judge. Consequently, the writ appeal was dismissed with no costs, along with the connected MP.

---

---

Issues Involved: Appeal against rejection of appeal by Appellate Authority on the ground of limitation.

Summary:
The original authority directed the appellant to pay Service Tax, which was challenged through a writ petition. The Court granted an interim order and later directed the appellant to prefer an appeal within two weeks. The appeal was rejected by the Authority on the ground of limitation, leading to a subsequent writ petition. The Revenue argued that the appeal was filed beyond the limitation period as there was no direction to condone the delay before the interim order period. The single Judge upheld the rejection of the appeal on the ground of limitation, leading to the filing of the present writ appeal.

The appellant contended that once the writ petition was entertained, any delay in filing should be condoned. However, the Revenue argued that the appeal was filed beyond the limitation period as per the earlier order. The Court, after considering the submissions, found no reason to interfere with the single Judge's decision and suggested the appellant to file an application for modification or review before the same Judge. Consequently, the writ appeal was dismissed with no costs, along with the connected MP.

---