2017 (7) TMI 1305

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.... BHAVANI SUBBAROYAN, JJ. For The Appellant : Mr.Harin, Government Advocate (Pondicherry) For The Respondent : No Appearance JUDGMENT [Judgment of the Court was made by S. MANIKUMAR, J. ] Challenge in this appeal is to an order, made in W. P. No. 12054 of 2015, dated 23. 04. 2015, passed by the Writ Court, setting aside the order of the Appellate Assisting Commissioner (CT), Puducher....

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....wanton. However, the appellate authority, viz. , Appellate Assistant Commissioner, Commercial Taxes Department, Government of Puducherry, Puducherry, has rejected the appeal, vide order, dated 18. 12. 2014, on the ground that he has no jurisdiction to entertain the appeal, beyond the statutory period of 60 days. The said order has been challenged in W. P. No. 12054 of 2015. This Court, vide order,....

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....he legislative intent is reflected in the provisions of the Special Laws, excluding the provisions of Limitation Act, then the authorities under the statute, cannot exercise powers to condone the delay. 4. In a decision in M/s. Falcon Types Ltd. , v. The Customs, Excise & Service Tax Appellate Tribunal, Chennai [C. M. A. No. 1161 of 2016, dated 15. 06. 2016], a Hon'ble Division Bench of thi....