https://www.taxtmi.com/caselaws?id=388249 The High Court affirmed the Tribunal's decision to dismiss the appeal as time-barred, emphasizing the limited jurisdiction to condone delays beyond statutory periods. The Court rejected arguments for a liberal approach in condoning delays, citing legislative intent and precedents restricting extension of limitation periods. Additionally, the High Court clarified its inability under Article 226 to direct appellate authorities to consider time-barred appeals on merits. Ultimately, the Court dismissed the writ petition, holding against the appellant on substantial legal questions and closing the connected Miscellaneous Petition without costs. en-us Thu, 26 Sep 2019 00:00:00 +0530 Tue, 12 Nov 2019 06:49:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388249 The High Court affirmed the Tribunal's decision to dismiss the appeal as time-barred, emphasizing the limited jurisdiction to condone delays beyond statutory periods. The Court rejected arguments for a liberal approach in condoning delays, citing legislative intent and precedents restricting extension of limitation periods. Additionally, the High Court clarified its inability under Article 226 to direct appellate authorities to consider time-barred appeals on merits. Ultimately, the Court dismissed the writ petition, holding against the appellant on substantial legal questions and closing the connected Miscellaneous Petition without costs. Case-Laws Service Tax Thu, 26 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388249