https://www.taxtmi.com/caselaws?id=162791 The High Court dismissed the writ petition challenging the first appellate authority's refusal to entertain an appeal under the Karnataka Sales Tax Act, 1957, filed beyond the statutory limitation period. The court clarified that previous instances of condonation of delay do not establish binding precedents. Emphasizing the limitations of writ jurisdiction under Article 227 of the Constitution of India, the court highlighted that statutory remedies should be followed if an appeal is filed late. Reference to a Supreme Court decision underscored the need for strict construction of appeal provisions. The court upheld the dismissal of the writ petition, finding no grounds for interference. en-us Fri, 24 Jun 2005 00:00:00 +0530 Fri, 14 Mar 2014 12:36:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162791 The High Court dismissed the writ petition challenging the first appellate authority's refusal to entertain an appeal under the Karnataka Sales Tax Act, 1957, filed beyond the statutory limitation period. The court clarified that previous instances of condonation of delay do not establish binding precedents. Emphasizing the limitations of writ jurisdiction under Article 227 of the Constitution of India, the court highlighted that statutory remedies should be followed if an appeal is filed late. Reference to a Supreme Court decision underscored the need for strict construction of appeal provisions. The court upheld the dismissal of the writ petition, finding no grounds for interference. Case-Laws VAT and Sales Tax Fri, 24 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162791