https://www.taxtmi.com/caselaws?id=401328 The High Court dismissed the Writ Petition challenging an order not appealed within the statutory limitation period under Section 85 of the Finance Act, 1994. Emphasizing the importance of adhering to the prescribed appeal mechanism within the specified timeframe, the Court held that it could not assess the merits of the controversy due to the petitioner's failure to follow the statutory process. The Court's decision was in line with established legal principles, leading to the closure of the connected Miscellaneous Petition without costs imposed. en-us Mon, 23 Nov 2020 00:00:00 +0530 Thu, 03 Dec 2020 09:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401328 The High Court dismissed the Writ Petition challenging an order not appealed within the statutory limitation period under Section 85 of the Finance Act, 1994. Emphasizing the importance of adhering to the prescribed appeal mechanism within the specified timeframe, the Court held that it could not assess the merits of the controversy due to the petitioner's failure to follow the statutory process. The Court's decision was in line with established legal principles, leading to the closure of the connected Miscellaneous Petition without costs imposed. Case-Laws Service Tax Mon, 23 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401328