https://www.taxtmi.com/caselaws?id=754510 An appeal filed beyond the statutory limitation under Section 85 of the Finance Act, 1994 could not be entertained on merits, and the limitation-based dismissal was sustained. However, because the petitioner had already deposited part of the disputed tax and the Court considered that there could be a case on merits, it directed an additional deposit of disputed tax within 30 days as a condition for the appeal to be heard and decided on merits, without reference to limitation. en-us Thu, 20 Jun 2024 00:00:00 +0530 Wed, 26 Jun 2024 08:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754510 An appeal filed beyond the statutory limitation under Section 85 of the Finance Act, 1994 could not be entertained on merits, and the limitation-based dismissal was sustained. However, because the petitioner had already deposited part of the disputed tax and the Court considered that there could be a case on merits, it directed an additional deposit of disputed tax within 30 days as a condition for the appeal to be heard and decided on merits, without reference to limitation. Case-Laws Service Tax Thu, 20 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754510