https://www.taxtmi.com/caselaws?id=759535 The Allahabad HC dismissed a petition seeking condonation of delay in filing an appeal beyond the statutory limitation period of 30 days from an order dated 22.03.2022. The petitioner failed to provide sufficient grounds for delay condonation. The HC, citing Singh Enterprises v. Commissioner of C. Ex., Jamshedpur, held that Section 5 of the Limitation Act is completely excluded in such matters, and neither the Commissioner nor the HC has power to condone delay after the 30-day period expires. The petition was dismissed with no interference warranted in the impugned orders. en-us Thu, 26 Sep 2024 00:00:00 +0530 Mon, 12 May 2025 18:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759535 The Allahabad HC dismissed a petition seeking condonation of delay in filing an appeal beyond the statutory limitation period of 30 days from an order dated 22.03.2022. The petitioner failed to provide sufficient grounds for delay condonation. The HC, citing Singh Enterprises v. Commissioner of C. Ex., Jamshedpur, held that Section 5 of the Limitation Act is completely excluded in such matters, and neither the Commissioner nor the HC has power to condone delay after the 30-day period expires. The petition was dismissed with no interference warranted in the impugned orders. Case-Laws GST Thu, 26 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759535