Appeal dismissed for being three years late; limitation period strictly capped at 30 days under relevant rules

Appeal dismissed for being three years late; limitation period strictly capped at 30 days under relevant rulesCase-LawsGSTThe HC upheld the dismissal of the appeal filed three years and twenty days beyond the prescribed limitation period, affirming that t

Appeal dismissed for being three years late; limitation period strictly capped at 30 days under relevant rules
Case-Laws
GST
The HC upheld the dismissal of the appeal filed three years and twenty days beyond the prescribed limitation period, affirming that the appellate authority's power to condone delay is strictly limited to thirty days. The court relied on established precedents interpreting analogous statutory provisions, emphasizing that no residual discretion exists to extend limitation beyond the specified period under the relevant Acts. Consequently, the writ petition challenging the order was dismissed, reinforcing the principle that courts and tribunals cannot entertain appeals filed beyond the statutory time frame except within narrowly prescribed limits.
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