https://www.taxtmi.com/caselaws?id=165407 Where the Karnataka Sales Tax Act, 1957 prescribed a 30-day period for filing an appeal under section 20(2), the appellate authority had no power to condone delay beyond that statutory limit. An appeal filed after an inordinate delay of 826 days was therefore treated as not maintainable and time-barred, and the rejection of the appeal was upheld. The text emphasizes that, absent express statutory authority to extend time, a delayed tax appeal cannot be entertained and the limitation bar operates strictly. en-us Wed, 23 Jun 2010 00:00:00 +0530 Fri, 04 Jul 2014 12:06:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165407 Where the Karnataka Sales Tax Act, 1957 prescribed a 30-day period for filing an appeal under section 20(2), the appellate authority had no power to condone delay beyond that statutory limit. An appeal filed after an inordinate delay of 826 days was therefore treated as not maintainable and time-barred, and the rejection of the appeal was upheld. The text emphasizes that, absent express statutory authority to extend time, a delayed tax appeal cannot be entertained and the limitation bar operates strictly. Case-Laws VAT and Sales Tax Wed, 23 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165407