https://www.taxtmi.com/caselaws?id=792386 An appellate authority may treat an appeal as time-barred where the statute allows filing within the prescribed period and condonation only for a short additional period on proof of sufficient cause. A delayed appeal filed without a proper condonation application, and supported only by a vague illness explanation and an unsubstantiated medical certificate, was correctly refused as beyond jurisdiction. The authority had no power to condone delay beyond the statutory limit, and no violation of natural justice arose from rejecting the appeal on limitation grounds. en-us Mon, 25 May 2026 00:00:00 +0530 Thu, 28 May 2026 08:21:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792386 An appellate authority may treat an appeal as time-barred where the statute allows filing within the prescribed period and condonation only for a short additional period on proof of sufficient cause. A delayed appeal filed without a proper condonation application, and supported only by a vague illness explanation and an unsubstantiated medical certificate, was correctly refused as beyond jurisdiction. The authority had no power to condone delay beyond the statutory limit, and no violation of natural justice arose from rejecting the appeal on limitation grounds. Case-Laws Service Tax Mon, 25 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792386