https://www.taxtmi.com/caselaws?id=440750 The High Court upheld the dismissal of the appeal by the Commissioner (Appeals) due to significant delay in filing, exceeding the statutory limitation period of three months as per Section 85 of the Finance Act, 1994. The court emphasized that the Commissioner does not have the authority to condone delays beyond prescribed limits, citing the Singh Enterprises case. The petitioner's argument of non-compliance with service requirements was rejected, and the writ petition was dismissed for lack of merit, with no costs awarded. en-us Tue, 11 Jul 2023 00:00:00 +0530 Wed, 26 Jul 2023 15:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440750 The High Court upheld the dismissal of the appeal by the Commissioner (Appeals) due to significant delay in filing, exceeding the statutory limitation period of three months as per Section 85 of the Finance Act, 1994. The court emphasized that the Commissioner does not have the authority to condone delays beyond prescribed limits, citing the Singh Enterprises case. The petitioner's argument of non-compliance with service requirements was rejected, and the writ petition was dismissed for lack of merit, with no costs awarded. Case-Laws Service Tax Tue, 11 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440750