https://www.taxtmi.com/caselaws?id=773622 The Tribunal upheld the Commissioner (Appeals) dismissal of an appeal filed over one year after the prescribed limitation period. Under Section 85(3A) of the Finance Act, 1994, appeals must be filed within two months, with discretionary extension up to one additional month for sufficient cause. Following SC precedent in Singh Enterprises, the Tribunal held that appellate authorities cannot condone delay beyond the statutory three-month maximum period. The appellant's reasons of business closure and consultant handover were deemed insufficient. The Limitation Act, 1963 does not apply where special statutes prescribe specific limitation periods, making the appeal time-barred and properly dismissed. en-us Tue, 24 Jun 2025 00:00:00 +0530 Thu, 26 Jun 2025 08:35:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773622 The Tribunal upheld the Commissioner (Appeals) dismissal of an appeal filed over one year after the prescribed limitation period. Under Section 85(3A) of the Finance Act, 1994, appeals must be filed within two months, with discretionary extension up to one additional month for sufficient cause. Following SC precedent in Singh Enterprises, the Tribunal held that appellate authorities cannot condone delay beyond the statutory three-month maximum period. The appellant's reasons of business closure and consultant handover were deemed insufficient. The Limitation Act, 1963 does not apply where special statutes prescribe specific limitation periods, making the appeal time-barred and properly dismissed. Case-Laws Service Tax Tue, 24 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773622