https://www.taxtmi.com/caselaws?id=367098 An appeal filed beyond the statutory period could not be entertained where the appellate authority lacked power to condone delay beyond the further period permitted by law. Even so, because the delay arose from circumstances beyond the petitioner's control and refusal of a merits hearing would cause injustice, the writ court set aside the appellate and rectification orders and directed reconsideration of the appeal on merits after notice and hearing, without raising the limitation objection. The limitation bar was therefore maintained as a matter of statutory power, but relief was granted through remand so that the dispute could be decided substantively. en-us Wed, 23 May 2018 00:00:00 +0530 Tue, 21 Jan 2020 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367098 An appeal filed beyond the statutory period could not be entertained where the appellate authority lacked power to condone delay beyond the further period permitted by law. Even so, because the delay arose from circumstances beyond the petitioner's control and refusal of a merits hearing would cause injustice, the writ court set aside the appellate and rectification orders and directed reconsideration of the appeal on merits after notice and hearing, without raising the limitation objection. The limitation bar was therefore maintained as a matter of statutory power, but relief was granted through remand so that the dispute could be decided substantively. Case-Laws Service Tax Wed, 23 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367098