https://www.taxtmi.com/caselaws?id=430979 The Court dismissed the writ petition challenging an Order-in-Original under Sections 73, 75 & 78 of the Finance Act, 1994, as the petitioner failed to avail the appeal remedy under Section 85 within the prescribed time frame. Despite the extension of the limitation period due to the Covid-19 pandemic, the petitioner filed the petition beyond the granted period, leading to its dismissal. The Court emphasized the importance of adhering to statutory timelines and exhausting available legal remedies, ultimately declining to exercise jurisdiction under Article 226. en-us Mon, 26 Sep 2022 00:00:00 +0530 Sat, 03 Dec 2022 06:59:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430979 The Court dismissed the writ petition challenging an Order-in-Original under Sections 73, 75 & 78 of the Finance Act, 1994, as the petitioner failed to avail the appeal remedy under Section 85 within the prescribed time frame. Despite the extension of the limitation period due to the Covid-19 pandemic, the petitioner filed the petition beyond the granted period, leading to its dismissal. The Court emphasized the importance of adhering to statutory timelines and exhausting available legal remedies, ultimately declining to exercise jurisdiction under Article 226. Case-Laws Service Tax Mon, 26 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430979