https://www.taxtmi.com/caselaws?id=355511 The Tribunal upheld the dismissal of the appeal due to a delay of 256 days in filing, emphasizing adherence to statutory timelines and legal precedents. Despite the applicant's reasons for delay, including health issues and financial difficulties, the appeal was deemed time-barred under Section 85(3). The Commissioner's decision to dismiss the appeal based on the limitation period was affirmed, underscoring the significance of complying with prescribed time limits in legal proceedings. en-us Mon, 11 Dec 2017 00:00:00 +0530 Thu, 15 Feb 2018 09:21:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355511 The Tribunal upheld the dismissal of the appeal due to a delay of 256 days in filing, emphasizing adherence to statutory timelines and legal precedents. Despite the applicant's reasons for delay, including health issues and financial difficulties, the appeal was deemed time-barred under Section 85(3). The Commissioner's decision to dismiss the appeal based on the limitation period was affirmed, underscoring the significance of complying with prescribed time limits in legal proceedings. Case-Laws Service Tax Mon, 11 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355511