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Service Tax - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

Condonation of delay in filing appeal before commissioner ...


Strict Time Limit for Filing Appeals Before Commissioner: No Extensions Beyond Statute Allowed.

November 29, 2019

Case Laws     Service Tax     HC

Condonation of delay in filing appeal before commissioner (appeals) - the statute stipulates the maximum time limit which could be condoned by the authority concerned. The said power cannot be extended any further, which otherwise would amount to re-writing the statute.

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