https://www.taxtmi.com/caselaws?id=378458 The Tribunal dismissed the applications for rectification of mistake and condonation of delay, ruling that financial difficulties were not sufficient grounds for condoning the delay in filing the appeal. The Tribunal emphasized that the reasons provided did not justify the significant delay of 319 days. Additionally, the Tribunal highlighted that the appeal itself cannot be reviewed under the guise of rectification of mistake application, citing legal principles from various decisions. The applications were found to lack merit, leading to their dismissal. en-us Fri, 22 Feb 2019 00:00:00 +0530 Tue, 16 Apr 2019 15:42:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378458 The Tribunal dismissed the applications for rectification of mistake and condonation of delay, ruling that financial difficulties were not sufficient grounds for condoning the delay in filing the appeal. The Tribunal emphasized that the reasons provided did not justify the significant delay of 319 days. Additionally, the Tribunal highlighted that the appeal itself cannot be reviewed under the guise of rectification of mistake application, citing legal principles from various decisions. The applications were found to lack merit, leading to their dismissal. Case-Laws Service Tax Fri, 22 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378458