https://www.taxtmi.com/caselaws?id=349461 The Tribunal allowed the appeal, setting aside the dismissal of the appeal as time-barred. It held that the time spent in litigation before the High Court should be excluded for calculating the time to file the appeal. As the appeal was filed within the extended period after the High Court's decision, the Tribunal remanded the matter for the Commissioner to consider on merits, ensuring a fair opportunity for the appellant to present their case. en-us Fri, 22 Sep 2017 00:00:00 +0530 Sat, 18 Nov 2017 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349461 The Tribunal allowed the appeal, setting aside the dismissal of the appeal as time-barred. It held that the time spent in litigation before the High Court should be excluded for calculating the time to file the appeal. As the appeal was filed within the extended period after the High Court's decision, the Tribunal remanded the matter for the Commissioner to consider on merits, ensuring a fair opportunity for the appellant to present their case. Case-Laws Service Tax Fri, 22 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349461