https://www.taxtmi.com/caselaws?id=411490 Section 62 of the Karnataka Value Added Tax Act fixes a strict outer limit for condonation of delay in filing an appeal. Where an appeal is filed beyond the initial limitation period and also beyond the further 180 days permitted on sufficient cause, the appellate authority has no jurisdiction to admit it. The statute does not allow extension beyond that ceiling, and an appeal filed after the maximum permissible period is not maintainable. The text notes that this interpretation was supported by binding precedent and that dismissal of the appeal on limitation was therefore valid. en-us Fri, 16 Jul 2021 00:00:00 +0530 Thu, 26 Aug 2021 08:49:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411490 Section 62 of the Karnataka Value Added Tax Act fixes a strict outer limit for condonation of delay in filing an appeal. Where an appeal is filed beyond the initial limitation period and also beyond the further 180 days permitted on sufficient cause, the appellate authority has no jurisdiction to admit it. The statute does not allow extension beyond that ceiling, and an appeal filed after the maximum permissible period is not maintainable. The text notes that this interpretation was supported by binding precedent and that dismissal of the appeal on limitation was therefore valid. Case-Laws VAT and Sales Tax Fri, 16 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411490