https://www.taxtmi.com/caselaws?id=236634 The High Court dismissed the writ petition due to delay, ruling that the Commissioner lacked authority to condone the delay under the Finance Act, 1994. The petitioner was allowed to file a second appeal before the Tribunal. The Tribunal found the application vague and lacking reasons for the delay in filing the appeal before it, ultimately dismissing both the application and the appeal. The judgment highlights the necessity of complying with statutory time limits for appeals and the restrictions on the Commissioner's discretion to condone delays beyond specified limits. en-us Tue, 14 May 2013 00:00:00 +0530 Tue, 03 Sep 2013 12:50:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236634 The High Court dismissed the writ petition due to delay, ruling that the Commissioner lacked authority to condone the delay under the Finance Act, 1994. The petitioner was allowed to file a second appeal before the Tribunal. The Tribunal found the application vague and lacking reasons for the delay in filing the appeal before it, ultimately dismissing both the application and the appeal. The judgment highlights the necessity of complying with statutory time limits for appeals and the restrictions on the Commissioner's discretion to condone delays beyond specified limits. Case-Laws Service Tax Tue, 14 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236634