https://www.taxtmi.com/caselaws?id=258440 The Court dismissed the writ petition challenging the rejection of the appeal before the Commissioner (Appeals) due to a delay of 1085 days in filing. Emphasizing the statutory time limits under Section 85(3) of the Finance Act, the Court held that the delay could not be condoned beyond the prescribed period. Citing previous Supreme Court decisions, the Court clarified that special laws with specific time limits for appeals exclude the applicability of the Limitation Act. The Court concluded that the special law constituted a complete code governing the matter, leading to the dismissal of the petition without granting relief to the petitioner. en-us Wed, 18 Mar 2015 00:00:00 +0530 Thu, 09 Apr 2015 06:04:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258440 The Court dismissed the writ petition challenging the rejection of the appeal before the Commissioner (Appeals) due to a delay of 1085 days in filing. Emphasizing the statutory time limits under Section 85(3) of the Finance Act, the Court held that the delay could not be condoned beyond the prescribed period. Citing previous Supreme Court decisions, the Court clarified that special laws with specific time limits for appeals exclude the applicability of the Limitation Act. The Court concluded that the special law constituted a complete code governing the matter, leading to the dismissal of the petition without granting relief to the petitioner. Case-Laws Service Tax Wed, 18 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258440