https://www.taxtmi.com/caselaws?id=375934 The Tribunal affirmed the dismissal of the appeal by the Ld. Commissioner (Appeals) due to a 360-day delay in filing, citing the lack of authority to condone delays beyond the statutory three-month limit. Relying on the precedent in Singh Enterprises case, the Tribunal concluded the appeal lacked merit and dismissed it, emphasizing the jurisdictional limitation of the Ld. Commissioner (Appeals) to condone such delays. The decision centered on statutory interpretation and precedent, resulting in the dismissal of the appeal and disposal of related applications. en-us Thu, 13 Dec 2018 00:00:00 +0530 Thu, 28 Feb 2019 06:59:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375934 The Tribunal affirmed the dismissal of the appeal by the Ld. Commissioner (Appeals) due to a 360-day delay in filing, citing the lack of authority to condone delays beyond the statutory three-month limit. Relying on the precedent in Singh Enterprises case, the Tribunal concluded the appeal lacked merit and dismissed it, emphasizing the jurisdictional limitation of the Ld. Commissioner (Appeals) to condone such delays. The decision centered on statutory interpretation and precedent, resulting in the dismissal of the appeal and disposal of related applications. Case-Laws Service Tax Thu, 13 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375934