https://www.taxtmi.com/caselaws?id=419013 The appeal was dismissed solely on the grounds of limitation without considering the merits. The appellant's plea for condonation of delay due to being in jail during the COVID-19 pandemic was rejected by the Commissioner (Appeals) based on strict adherence to statutory limitations. The Tribunal emphasized that being in jail does not prevent seeking legal remedies and upheld the dismissal, highlighting the statutory provisions and the need for a valid and reasonable explanation for delay condonation. The comparison with previous judgments underscored the importance of unique circumstances in determining condonation of delay. en-us Mon, 28 Feb 2022 00:00:00 +0530 Tue, 01 Mar 2022 18:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419013 The appeal was dismissed solely on the grounds of limitation without considering the merits. The appellant's plea for condonation of delay due to being in jail during the COVID-19 pandemic was rejected by the Commissioner (Appeals) based on strict adherence to statutory limitations. The Tribunal emphasized that being in jail does not prevent seeking legal remedies and upheld the dismissal, highlighting the statutory provisions and the need for a valid and reasonable explanation for delay condonation. The comparison with previous judgments underscored the importance of unique circumstances in determining condonation of delay. Case-Laws Service Tax Mon, 28 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419013