https://www.taxtmi.com/caselaws?id=785822 Limitation and condonation of delay is treated as a substantive bar: the statutory maximum thirty-day period for condoning delay cannot be exceeded, and authorities lack power to condone beyond that cap; the appeal against an appellate order that refused relief as time-barred was therefore disallowed on limitation grounds. The tribunal applied the settled principle from higher-court precedent that no forum may exercise condonation powers beyond what the statute permits, and dismissed the appeal for being beyond the statutory condonation period. en-us Wed, 21 Jan 2026 00:00:00 +0530 Mon, 02 Feb 2026 08:20:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785822 Limitation and condonation of delay is treated as a substantive bar: the statutory maximum thirty-day period for condoning delay cannot be exceeded, and authorities lack power to condone beyond that cap; the appeal against an appellate order that refused relief as time-barred was therefore disallowed on limitation grounds. The tribunal applied the settled principle from higher-court precedent that no forum may exercise condonation powers beyond what the statute permits, and dismissed the appeal for being beyond the statutory condonation period. Case-Laws Service Tax Wed, 21 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785822