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    <title>2005 (7) TMI 640 - KARNATAKA HIGH COURT</title>
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    <description>The court dismissed the writ petition challenging the order of the first appellate authority due to the appeal being time-barred for exceeding the statutory limitation period of 180 days. The court emphasized that condonation of delay falls within the jurisdiction of the first appellate authority and not the court, highlighting the importance of adhering to statutory provisions. The petitioner was granted liberty to pursue other statutory remedies, including a further appeal to the Tribunal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=163420</link>
      <description>The court dismissed the writ petition challenging the order of the first appellate authority due to the appeal being time-barred for exceeding the statutory limitation period of 180 days. The court emphasized that condonation of delay falls within the jurisdiction of the first appellate authority and not the court, highlighting the importance of adhering to statutory provisions. The petitioner was granted liberty to pursue other statutory remedies, including a further appeal to the Tribunal.</description>
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