https://www.taxtmi.com/caselaws?id=359761 Where SAFEMA prescribed a 45-day appeal period with condonation allowed only up to a further 60 days, the appellate authority had no jurisdiction to extend limitation beyond that outer ceiling. Appeals filed on the 81st day were therefore time-barred. Admitted receipt and knowledge of the forfeiture order also meant that any alleged irregularity in the mode of service did not affect the limitation issue or justify treating the appeals as within time. The statutory limitation scheme was applied strictly, and the dismissal of the appeals as barred by limitation was upheld. en-us Fri, 20 Apr 2018 00:00:00 +0530 Fri, 04 May 2018 08:49:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359761 Where SAFEMA prescribed a 45-day appeal period with condonation allowed only up to a further 60 days, the appellate authority had no jurisdiction to extend limitation beyond that outer ceiling. Appeals filed on the 81st day were therefore time-barred. Admitted receipt and knowledge of the forfeiture order also meant that any alleged irregularity in the mode of service did not affect the limitation issue or justify treating the appeals as within time. The statutory limitation scheme was applied strictly, and the dismissal of the appeals as barred by limitation was upheld. Case-Laws Indian Laws Fri, 20 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359761