Condonation of delay of 210 days in filing the appeal before the ...
Service Tax
January 15, 2022
Condonation of delay of 210 days in filing the appeal before the learned Commissioner(Appeals) - Admittedly, in this case, since there was delay of 210 days in filing the appeal before the learned Commissioner(Appeals), in our considered opinion, he has correctly rejected the appeal on the ground of limitation. Since the Tribunal is created and governed under the statute, the time limit prescribed in the statute cannot also be relaxed by it. - AT
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