https://www.taxtmi.com/caselaws?id=770863 HC dismissed appeal challenging Commissioner (Appeals) order that rejected appeal as time-barred. Under Section 85(3A) Finance Act 1994, appeals must be filed within two months, with maximum one-month extension for sufficient cause, totaling 90 days. Appeal filed after two years exceeded statutory limit. SC precedent in Singh Enterprises confirmed Limitation Act Section 5 inapplicable. Section 35-B regarding delay condonation applies only to Tribunal appeals, not Commissioner appeals. Since Tribunal appeal was timely filed, condonation provisions irrelevant. HC upheld both Commissioner and Tribunal orders, finding no legal error. en-us Mon, 12 May 2025 00:00:00 +0530 Sat, 17 May 2025 08:39:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770863 HC dismissed appeal challenging Commissioner (Appeals) order that rejected appeal as time-barred. Under Section 85(3A) Finance Act 1994, appeals must be filed within two months, with maximum one-month extension for sufficient cause, totaling 90 days. Appeal filed after two years exceeded statutory limit. SC precedent in Singh Enterprises confirmed Limitation Act Section 5 inapplicable. Section 35-B regarding delay condonation applies only to Tribunal appeals, not Commissioner appeals. Since Tribunal appeal was timely filed, condonation provisions irrelevant. HC upheld both Commissioner and Tribunal orders, finding no legal error. Case-Laws Service Tax Mon, 12 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770863