https://www.taxtmi.com/caselaws?id=263696 The court affirmed the dismissal of appeals by the Commissioner (Appeals) due to a delay of approximately 15 months, exceeding the condonable period under the Finance Act, 1994. It held that Section 14 of the Limitation Act, 1963 was inapplicable as the writ petition was filed after the statutory appeal period had expired. The court emphasized that pursuing writ petitions does not suspend the limitation period for appeals, and cited legal precedents supporting the inability of appellate authorities to condone delays beyond statutory limits. en-us Wed, 08 Jul 2015 00:00:00 +0530 Tue, 08 Sep 2015 10:30:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263696 The court affirmed the dismissal of appeals by the Commissioner (Appeals) due to a delay of approximately 15 months, exceeding the condonable period under the Finance Act, 1994. It held that Section 14 of the Limitation Act, 1963 was inapplicable as the writ petition was filed after the statutory appeal period had expired. The court emphasized that pursuing writ petitions does not suspend the limitation period for appeals, and cited legal precedents supporting the inability of appellate authorities to condone delays beyond statutory limits. Case-Laws Service Tax Wed, 08 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263696