https://www.taxtmi.com/caselaws?id=401714 The HC dismissed the Writ Petition, affirming the Second Respondent's decision to reject the time-barred appeal under the Finance Act, 1994. Citing the SC's precedent, the HC held that it lacked jurisdiction under Article 226 to entertain the petition, as the appeal was filed beyond the statutory limitation period. Consequently, associated Miscellaneous Petitions were closed without costs. en-us Mon, 30 Nov 2020 00:00:00 +0530 Tue, 05 Nov 2024 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401714 The HC dismissed the Writ Petition, affirming the Second Respondent's decision to reject the time-barred appeal under the Finance Act, 1994. Citing the SC's precedent, the HC held that it lacked jurisdiction under Article 226 to entertain the petition, as the appeal was filed beyond the statutory limitation period. Consequently, associated Miscellaneous Petitions were closed without costs. Case-Laws Service Tax Mon, 30 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401714