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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