https://www.taxtmi.com/caselaws?id=385476 The High Court held that the appeal under Section 85 of the Finance Act, 1994 was wrongly rejected as time-barred due to a delay of approximately five days. The Court emphasized the importance of notifying the appellant about any delay before deeming an appeal as not maintainable solely based on limitation grounds. It was clarified that the date of receiving the appeal, not the administrative registration date, should be considered for calculating the limitation period. The impugned order was set aside, and the appeal was directed to be reinstated and heard on its merits after providing notice to the petitioner. en-us Thu, 27 Jun 2019 00:00:00 +0530 Tue, 12 Nov 2019 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385476 The High Court held that the appeal under Section 85 of the Finance Act, 1994 was wrongly rejected as time-barred due to a delay of approximately five days. The Court emphasized the importance of notifying the appellant about any delay before deeming an appeal as not maintainable solely based on limitation grounds. It was clarified that the date of receiving the appeal, not the administrative registration date, should be considered for calculating the limitation period. The impugned order was set aside, and the appeal was directed to be reinstated and heard on its merits after providing notice to the petitioner. Case-Laws Service Tax Thu, 27 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385476