https://www.taxtmi.com/caselaws?id=414422 A writ petition cannot revive a challenge on merits where the statutory appeal was filed beyond limitation and there is no power to condone delay beyond the prescribed period. Concurrent findings that the adjudication order was dispatched and that postal acknowledgment supported service were not displaced by the service objection. In the absence of a legally maintainable delayed appeal, the court will not reopen the dispute merely to permit substantive adjudication after expiry of limitation. The limitation objection was therefore sustained and the writ challenge failed. en-us Thu, 23 Sep 2021 00:00:00 +0530 Fri, 26 Aug 2022 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414422 A writ petition cannot revive a challenge on merits where the statutory appeal was filed beyond limitation and there is no power to condone delay beyond the prescribed period. Concurrent findings that the adjudication order was dispatched and that postal acknowledgment supported service were not displaced by the service objection. In the absence of a legally maintainable delayed appeal, the court will not reopen the dispute merely to permit substantive adjudication after expiry of limitation. The limitation objection was therefore sustained and the writ challenge failed. Case-Laws Customs Thu, 23 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414422