https://www.taxtmi.com/caselaws?id=341417 The High Court overturned the dismissal of an appeal due to delay, emphasizing the relevance of a corrigendum in computing the limitation period. Despite the general rule against condoning delays exceeding 30 days, the court considered the corrigendum's impact in rectifying errors and bringing the appeal within the limitation period. Relying on precedents and highlighting the importance of the corrected date, the court directed the Commissioner (Appeals) to assess the appeal on its merits, setting aside the initial dismissal without imposing costs. en-us Mon, 28 Nov 2016 00:00:00 +0530 Sat, 19 Aug 2017 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341417 The High Court overturned the dismissal of an appeal due to delay, emphasizing the relevance of a corrigendum in computing the limitation period. Despite the general rule against condoning delays exceeding 30 days, the court considered the corrigendum's impact in rectifying errors and bringing the appeal within the limitation period. Relying on precedents and highlighting the importance of the corrected date, the court directed the Commissioner (Appeals) to assess the appeal on its merits, setting aside the initial dismissal without imposing costs. Case-Laws Service Tax Mon, 28 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341417