https://www.taxtmi.com/caselaws?id=260012 The court upheld the decision of the Commissioner (Appeals) to dismiss the appeals for being filed beyond the condonable period. It determined that Section 14 of the Limitation Act, 1963, could not be applied as the writ petition was filed after the limitation period and lacked a defect of jurisdiction. The court emphasized the Commissioner (Appeals) lacked authority to condone delays beyond the specified period under Section 85(3A) of the Finance Act, 1994. Legal precedents supported the view that delays could not be condoned beyond the statutory limit, leading to the dismissal of the writ petition. en-us Tue, 07 Apr 2015 00:00:00 +0530 Tue, 13 Oct 2015 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260012 The court upheld the decision of the Commissioner (Appeals) to dismiss the appeals for being filed beyond the condonable period. It determined that Section 14 of the Limitation Act, 1963, could not be applied as the writ petition was filed after the limitation period and lacked a defect of jurisdiction. The court emphasized the Commissioner (Appeals) lacked authority to condone delays beyond the specified period under Section 85(3A) of the Finance Act, 1994. Legal precedents supported the view that delays could not be condoned beyond the statutory limit, leading to the dismissal of the writ petition. Case-Laws Service Tax Tue, 07 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260012