https://www.taxtmi.com/caselaws?id=284061 The Appellate Tribunal upheld the decision of the Commissioner (Appeals) to reject the appeal by a Municipal Corporation due to a delay of 14 months and 17 days in filing the appeal, which exceeded the prescribed period for condonation under the Finance Act, 1994. The Tribunal cited a Supreme Court precedent establishing that the Commissioner (Appeals) lacks the authority to condone delays beyond the specified period. The case underscores the importance of adhering to statutory timelines and the limitations on the Commissioner (Appeals) in condoning delays, emphasizing the need for timely compliance with procedural requirements to avoid adverse consequences. en-us Tue, 08 Jan 2019 00:00:00 +0530 Fri, 25 Oct 2019 08:08:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284061 The Appellate Tribunal upheld the decision of the Commissioner (Appeals) to reject the appeal by a Municipal Corporation due to a delay of 14 months and 17 days in filing the appeal, which exceeded the prescribed period for condonation under the Finance Act, 1994. The Tribunal cited a Supreme Court precedent establishing that the Commissioner (Appeals) lacks the authority to condone delays beyond the specified period. The case underscores the importance of adhering to statutory timelines and the limitations on the Commissioner (Appeals) in condoning delays, emphasizing the need for timely compliance with procedural requirements to avoid adverse consequences. Case-Laws Service Tax Tue, 08 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284061