Karnataka HC dismisses Writ Petition due to delay in appeal filing The Karnataka HC dismissed the Writ Petition for lack of merit. It upheld the view that the lower Appellate Authority could not condone the 2-year and ...
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Karnataka HC dismisses Writ Petition due to delay in appeal filing
The Karnataka HC dismissed the Writ Petition for lack of merit. It upheld the view that the lower Appellate Authority could not condone the 2-year and 2-month delay in filing the appeal due to provisions in section 85 of the Finance Act, 1994.
The Karnataka High Court dismissed the Writ Petition as they found no merit in it. The court agreed with the Customs, Excise, and Service Tax Appellate Tribunal's view that the lower Appellate Authority could not condone the delay of 2 years and 2 months in filing the appeal due to provisions in section 85 of the Finance Act, 1994.
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