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HomeIndirect TaxesAppellate Authorities Have No Power To Condone Delay Beyond The Prescribed Limit:...

Appellate Authorities Have No Power To Condone Delay Beyond The Prescribed Limit: CESTAT 

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By Mariya Paliwala
Appellate Authorities Have No Power To Condone Delay Beyond The Prescribed Limit: CESTAT

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The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Allahabad Bench, has dismissed an appeal on the ground that it was filed beyond the statutorily permissible period, reaffirming that appellate authorities have no power to condone delay beyond the prescribed limit.  The bench of Sanjiv Srivastava (Technical Member) has observed that section 85(3A) clearly prescribes…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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