https://www.taxtmi.com/caselaws?id=264168 The court upheld the dismissal of the appeal by the first appellate authority due to a 78-day delay in filing. The petitioner failed to substantiate their claim of timely filing, and the court emphasized the Act's limitation period without provision for condonation of delays. Precedents supported the decision, ruling in favor of revenue and against the petitioner. The appeal was dismissed, with no opinion on the claim's merits, as the court found no merit in the petitioner's arguments. en-us Thu, 05 Mar 2015 00:00:00 +0530 Thu, 14 Jan 2016 17:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264168 The court upheld the dismissal of the appeal by the first appellate authority due to a 78-day delay in filing. The petitioner failed to substantiate their claim of timely filing, and the court emphasized the Act's limitation period without provision for condonation of delays. Precedents supported the decision, ruling in favor of revenue and against the petitioner. The appeal was dismissed, with no opinion on the claim's merits, as the court found no merit in the petitioner's arguments. Case-Laws Service Tax Thu, 05 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264168