https://www.taxtmi.com/forum/issue?id=107902 The notes treat whether timely despatch of an appeal by post qualifies as the effective filing date for limitation purposes when delivery occurs after the deadline, advising that the post office's status supports deeming despatch as filing and that a formal application for condonation of delay should be filed with the first appellate authority, with subsequent appellate recourse available if the appeal is rejected for delay. en-us Mon, 26 Jan 2015 16:54:44 +0530 Thu, 23 Jan 2025 15:57:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107902 The notes treat whether timely despatch of an appeal by post qualifies as the effective filing date for limitation purposes when delivery occurs after the deadline, advising that the post office's status supports deeming despatch as filing and that a formal application for condonation of delay should be filed with the first appellate authority, with subsequent appellate recourse available if the appeal is rejected for delay. Discussion-Forum Service Tax Mon, 26 Jan 2015 16:54:44 +0530 https://www.taxtmi.com/forum/issue?id=107902