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2021 (8) TMI 1068 - KARNATAKA HIGH COURTTime Limitation - Validity of assessment order - whether delay can be condoned beyond the period under Section 62 of the KVAT Act or not? - rectification of mistakes apparent on the order of reassessment to the petitioner transactions - HELD THAT:- Section 62 makes it very clear that an appeal has to be preferred within a period of 30 days from the date of order of assessment. In the present case, undisputedly, the appeal was not preferred within 30 days from the date of the order of assessment served upon the appellant. Clause 3 provides the Appellate Authority to admit the appeal by condoning the period upto 180 days. In the present case, the appeal was preferred certainly after 30+180 days. There was again a delay of more than 36 days and in those circumstances the Tribunal has also dismissed the appeal. The statute does not provide for condoning the delay beyond 180 days, and therefore, once the statute does not provide for condoning the delay, the Tribunal was justified in dismissing the appeal. In the considered opinion of this Court, there can be no extension of limitation even by the Second Appellate Authority and by the First Appellate Authority keeping in view Section 62(3) of the KVAT Act beyond the period of 180 days - appeal dismissed.
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