Condonation of delay in filing appeal - The Commissioner ...

Service Tax

July 26, 2023

Condonation of delay in filing appeal - The Commissioner (Appeals) can only condone the delay in filing an appeal if the same is barred by one month and the Commissioner is not having any power to condone the delay in filing the appeal after expiry of 30 days period. - no illegality is committed by the appellate authority in dismissing the appeal on the ground of limitation. - HC

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Condonation of delay in filing appeal - The Commissioner ...

Service Tax

July 26, 2023

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