https://www.taxtmi.com/caselaws?id=469349 The commentary notes that delay in filing a statutory appeal beyond the period permitted under Section 85(3A) of the Finance Act, 1994 could not be condoned by the appellate authority, but the High Court, on facts showing bona fide reasons, unavoidable circumstances and sufficient cause, exercised writ jurisdiction under Article 226 to grant relief. It directed that the appeal be considered on merits without being rejected on limitation, and the impugned order-in-appeal was set aside. en-us Fri, 04 Apr 2025 00:00:00 +0530 Mon, 15 Jun 2026 23:25:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469349 The commentary notes that delay in filing a statutory appeal beyond the period permitted under Section 85(3A) of the Finance Act, 1994 could not be condoned by the appellate authority, but the High Court, on facts showing bona fide reasons, unavoidable circumstances and sufficient cause, exercised writ jurisdiction under Article 226 to grant relief. It directed that the appeal be considered on merits without being rejected on limitation, and the impugned order-in-appeal was set aside. Case-Laws Service Tax Fri, 04 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469349