https://www.taxtmi.com/caselaws?id=772982 Orissa HC set aside the Commissioner (Appeals) order dated 23.12.2024 that refused to condone delay under Section 85 of Finance Act, 1994. The court found the Appellate Authority erred in computing the limitation period. The original order was served on 12.04.2024, making the last date for appeal 12.06.2024 and condonable period ending 12.07.2024. Since the appeal was filed on 12.07.2024, it was within the condonable period. The matter was remitted to the Appellate Authority to exercise discretion afresh regarding limitation. en-us Tue, 13 May 2025 00:00:00 +0530 Tue, 17 Jun 2025 07:57:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772982 Orissa HC set aside the Commissioner (Appeals) order dated 23.12.2024 that refused to condone delay under Section 85 of Finance Act, 1994. The court found the Appellate Authority erred in computing the limitation period. The original order was served on 12.04.2024, making the last date for appeal 12.06.2024 and condonable period ending 12.07.2024. Since the appeal was filed on 12.07.2024, it was within the condonable period. The matter was remitted to the Appellate Authority to exercise discretion afresh regarding limitation. Case-Laws Service Tax Tue, 13 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772982