https://www.taxtmi.com/caselaws?id=281673 Under the Puducherry Value Added Tax Act, 2007, an appellate authority cannot condone delay beyond the outer limit expressly prescribed by the special statute. Where the Act fixes a limitation period with a limited scope for extension, the authority has no jurisdiction to entertain an appeal filed after that maximum permissible period. The later binding view was applied to reject the earlier approach permitting condonation beyond the statutory cap, and the order condoning delay was set aside, restoring rejection of the delayed appeal. en-us Mon, 10 Jul 2017 00:00:00 +0530 Fri, 05 Jul 2019 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281673 Under the Puducherry Value Added Tax Act, 2007, an appellate authority cannot condone delay beyond the outer limit expressly prescribed by the special statute. Where the Act fixes a limitation period with a limited scope for extension, the authority has no jurisdiction to entertain an appeal filed after that maximum permissible period. The later binding view was applied to reject the earlier approach permitting condonation beyond the statutory cap, and the order condoning delay was set aside, restoring rejection of the delayed appeal. Case-Laws VAT and Sales Tax Mon, 10 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281673