https://www.taxtmi.com/highlights?id=97391 Section 61(2) establishes a 30 day appeal period with a Tribunal extension ceiling of 15 days; Section 198 addresses condonation of delay in performance of time bound Board functions but does not expand the Tribunal's statutory power to extend appeal timelines. The Tribunal reasoned that Section 198's non obstante clause is contextual to Board duties under the Code and cannot be invoked to cure a 103 day delay, therefore the condonation application and appeal memo were rejected on limitation grounds. The Tribunal also recognised, without deciding merits, that the statutory regulator has locus to file appeals when aggrieved, albeit limitation barred relief here. en-us Thu, 05 Mar 2026 08:41:17 +0530 Thu, 05 Mar 2026 08:41:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=97391 Section 61(2) establishes a 30 day appeal period with a Tribunal extension ceiling of 15 days; Section 198 addresses condonation of delay in performance of time bound Board functions but does not expand the Tribunal's statutory power to extend appeal timelines. The Tribunal reasoned that Section 198's non obstante clause is contextual to Board duties under the Code and cannot be invoked to cure a 103 day delay, therefore the condonation application and appeal memo were rejected on limitation grounds. The Tribunal also recognised, without deciding merits, that the statutory regulator has locus to file appeals when aggrieved, albeit limitation barred relief here. Highlights IBC Thu, 05 Mar 2026 08:41:17 +0530 https://www.taxtmi.com/highlights?id=97391