https://www.taxtmi.com/caselaws?id=333814 The High Court quashed the Order-in-Appeal dismissing the appellant's appeal as time-barred under Section 85(3A) of the Finance Act, 1994. The Court criticized the hyper-technical approach taken by the Commissioner (Appeals) and emphasized the need to avoid burdening the court with unnecessary workload. Consequently, the original appeal was remanded for reconsideration, indicating a favorable outcome for the appellant. The writ petition was allowed in favor of the petitioner, with directions to provide guidance to avoid similar issues in the future. en-us Mon, 03 Oct 2016 00:00:00 +0530 Mon, 10 Apr 2017 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333814 The High Court quashed the Order-in-Appeal dismissing the appellant's appeal as time-barred under Section 85(3A) of the Finance Act, 1994. The Court criticized the hyper-technical approach taken by the Commissioner (Appeals) and emphasized the need to avoid burdening the court with unnecessary workload. Consequently, the original appeal was remanded for reconsideration, indicating a favorable outcome for the appellant. The writ petition was allowed in favor of the petitioner, with directions to provide guidance to avoid similar issues in the future. Case-Laws Service Tax Mon, 03 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333814