https://www.taxtmi.com/caselaws?id=773617 The Tribunal upheld the Commissioner (Appeals) dismissal of an appeal filed after more than one year delay. The core issue was whether the Commissioner could condone delay beyond the statutory one-month extension period under Section 85(3A) of Finance Act, 1994. Following SC precedent, the Tribunal held that the Commissioner's power to condone delay is strictly limited to the statutory one-month period beyond the original two-month filing deadline. The general Limitation Act provisions cannot override specific statutory limitation periods. The appellant's explanation of business closure and inexperience was deemed insufficient. The appeal was dismissed as time-barred. en-us Mon, 23 Jun 2025 00:00:00 +0530 Wed, 25 Jun 2025 12:24:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773617 The Tribunal upheld the Commissioner (Appeals) dismissal of an appeal filed after more than one year delay. The core issue was whether the Commissioner could condone delay beyond the statutory one-month extension period under Section 85(3A) of Finance Act, 1994. Following SC precedent, the Tribunal held that the Commissioner's power to condone delay is strictly limited to the statutory one-month period beyond the original two-month filing deadline. The general Limitation Act provisions cannot override specific statutory limitation periods. The appellant's explanation of business closure and inexperience was deemed insufficient. The appeal was dismissed as time-barred. Case-Laws Service Tax Mon, 23 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773617