Appeal dismissed as filed beyond statutory time limit. Court ...
Writ plea upheld, appeal revived despite delay due to petitioner's extraordinary circumstances.
Case Laws Service Tax
November 28, 2024
Appeal dismissed as filed beyond statutory time limit. Court considered petitioner's extraordinary circumstances preventing timely filing. Applying precedent, Court allowed writ petition, set aside Appellate Authority's order rejecting appeal as time-barred. Directed Appellate Authority to hear appeal on merits in accordance with law. Writ petition allowed, restoring petitioner's appeal for disposal by Appellate Authority.
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