https://www.taxtmi.com/caselaws?id=259691 The court held that the writ petition challenging the Service Tax levy was not maintainable as the petitioner's appeal to the appellate authorities was filed beyond the prescribed limitation period. Emphasizing the rigidity of Section 35(1) of the Act, the court ruled that once the prescribed period lapses, no court can entertain the matter, even with the application of Section 5 of the Limitation Act. Citing precedent, the court clarified the limitations on appeal timelines and the exclusion of Section 5 for condonation of delays. The writ petition was dismissed, affirming the finality of appellate authority decisions and upholding the principle of res judicata in writ jurisdiction. en-us Fri, 20 Feb 2015 00:00:00 +0530 Mon, 12 Oct 2015 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259691 The court held that the writ petition challenging the Service Tax levy was not maintainable as the petitioner's appeal to the appellate authorities was filed beyond the prescribed limitation period. Emphasizing the rigidity of Section 35(1) of the Act, the court ruled that once the prescribed period lapses, no court can entertain the matter, even with the application of Section 5 of the Limitation Act. Citing precedent, the court clarified the limitations on appeal timelines and the exclusion of Section 5 for condonation of delays. The writ petition was dismissed, affirming the finality of appellate authority decisions and upholding the principle of res judicata in writ jurisdiction. Case-Laws Service Tax Fri, 20 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259691