https://www.taxtmi.com/caselaws?id=329325 The appeal challenging the Writ Court's decision to not set aside the order denying condonation of a 223-day delay in filing an appeal before the Commissioner of Service Tax (Appeals) was dismissed. The court upheld that the statutory provisions under Section 85 of the Finance Act, 1994, do not allow for condonation of delay beyond the specified period, emphasizing adherence to statutory time limits for legal finality. The High Court cannot extend this period under its writ jurisdiction, leading to the dismissal of the appeal and affirming the Commissioner (Appeals)'s order. en-us Mon, 13 Jun 2016 00:00:00 +0530 Fri, 16 Apr 2021 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329325 The appeal challenging the Writ Court's decision to not set aside the order denying condonation of a 223-day delay in filing an appeal before the Commissioner of Service Tax (Appeals) was dismissed. The court upheld that the statutory provisions under Section 85 of the Finance Act, 1994, do not allow for condonation of delay beyond the specified period, emphasizing adherence to statutory time limits for legal finality. The High Court cannot extend this period under its writ jurisdiction, leading to the dismissal of the appeal and affirming the Commissioner (Appeals)'s order. Case-Laws Service Tax Mon, 13 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329325