https://www.taxtmi.com/caselaws?id=775323 The HC dismissed the writ petition, upholding the appellate authority's refusal to condone a delay of three years and twenty days in filing the appeal. The court held that the power to condone delay is limited and cannot extend beyond the prescribed period, which in this context is thirty days. Reliance was placed on SC precedents establishing that Section 5 of the Limitation Act does not apply to certain statutory provisions restricting the time for filing appeals, thereby precluding condonation of excessive delay. The decision confirms that appeals filed beyond the statutory outer limit cannot be entertained, and no legal error was found in the impugned order. en-us Fri, 30 May 2025 00:00:00 +0530 Wed, 23 Jul 2025 08:29:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775323 The HC dismissed the writ petition, upholding the appellate authority's refusal to condone a delay of three years and twenty days in filing the appeal. The court held that the power to condone delay is limited and cannot extend beyond the prescribed period, which in this context is thirty days. Reliance was placed on SC precedents establishing that Section 5 of the Limitation Act does not apply to certain statutory provisions restricting the time for filing appeals, thereby precluding condonation of excessive delay. The decision confirms that appeals filed beyond the statutory outer limit cannot be entertained, and no legal error was found in the impugned order. Case-Laws GST Fri, 30 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775323