![Commissioner Excise (Appeals) could not condone Delay in filing Appeal beyond 30 days: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/02/500x300_2058098-commissioner-excise-appeals-condone-delay-condone-delay-in-filing-appeal-filing-appeal-taxscan.webp "Commissioner Excise (Appeals) could not condone Delay in filing Appeal beyond 30 days: CESTAT [Read Order]")
Commissioner Excise (Appeals) could not condone Delay in filing Appeal beyond 30 days: CESTAT [Read Order]
The Allahabad bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that the Commissioner of Excise (Appeals) could...
![Appellate Authority can Condone Delay upto 30 Days as per Finance Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Appellate-Authority-Condone-Delay-Authority-Finance-Act-CESTAT-30-Days-as-per-Finance-Act-taxscan.jpg "Appellate Authority can Condone Delay upto 30 Days as per Finance Act: CESTAT [Read Order]")
![Appellate Authority cannot Condone Delay beyond 4 Months u/s 107 of CGST Act: Jammu & Kashmir HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Jammu-Kashmir-High-Court-CGST-Central-Goods-and-Service-Tax-Appellate-Authority-section-107-CGST-taxscan.jpg "Appellate Authority cannot Condone Delay beyond 4 Months u/s 107 of CGST Act: Jammu & Kashmir HC [Read Order]")
![Calcutta HC directs GST Registrant to File application under Limitation act for Delay in Appeal as Pre Deposit already Made [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/GST-GST-Act-GST-Appeal-Limitation-Act-GST-Registrant-TAXSCAN.webp "Calcutta HC directs GST Registrant to File application under Limitation act for Delay in Appeal as Pre Deposit already Made [Read Order]")
![MP HC to Examine ITATs Reliance on Investigation Report sans ITAT Rule 29 Compliance, Issues Notice to Income Tax Department [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Madhya-Pradesh-High-Court-Income-Tax-Department-ITAT-Rule-Income-Tax-Issues-Noticee-taxscan.jpg "MP HC to Examine ITATs Reliance on Investigation Report sans ITAT Rule 29 Compliance, Issues Notice to Income Tax Department [Read Order]")
Section 5 of Limitation Act applies to Rectification of Orders u/s 31 of UPVAT Act: Allahabad HC [Read Order]
The Allahabad High Court ruled that Section 5 of the Limitation Act, 1963 applies to rectification of orders under Section 31 of the Uttar Pradesh Value Added Tax Act, 2008 ( UPVAT Act ). The writ...
Section 5 of Limitation Act not applicable to appeals filed u/s 107 of CGST Act: Allahabad HC [Read Order]
The Allahabad High Court recently observed that Section 5 of the Limitation Act, 1963 is not applicable to appeals filed under Section 107 of the Central Goods and Services Tax Act, 2017 ( CGST Act...
![Section 5 of Limitation Act not applicable to appeals filed u/s 107 of CGST Act: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Allahabad-High-Court-Section-107-of-the-CGST-Act-Central-Goods-and-Services-Tax-Section-5-of-the-Limitation-Act-TAXSCAN.jpg "Section 5 of Limitation Act not applicable to appeals filed u/s 107 of CGST Act: Allahabad HC [Read Order]")
No Action is taken against Officers who Sit on Files and do nothing under Presumption that Court will Condone Delay: Delhi HC slams Income Tax Dept for late filing of Appeal [Read Order]
The Delhi High Court slammed Income Tax Department for late filing of appeal and commented that “No action is taken against officers who sit on files and do nothing under presumption that court will...
![No Action is taken against Officers who Sit on Files and do nothing under Presumption that Court will Condone Delay: Delhi HC slams Income Tax Dept for late filing of Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Action-taken-against-Officers-Condone-Delay-Delhi-High-Court-Income-Tax-Department-Income-Tax-Department-late-for-filing-Appeal-late-for-filing-Appeal-taxscan.jpg "No Action is taken against Officers who Sit on Files and do nothing under Presumption that Court will Condone Delay: Delhi HC slams Income Tax Dept for late filing of Appeal [Read Order]")
HC while exercising Revisional Jurisdiction can Condone Delay Since No Exclusion of Application of Limitation Act is made by HP VAT: SC [Read Judgment]
The Supreme Court in the case of Superintending Engineering v Excise and Taxation Officer held that the provisions of Section 5 of the Limitation Act are applicable on High Court while exercising...
![HC while exercising Revisional Jurisdiction can Condone Delay Since No Exclusion of Application of Limitation Act is made by HP VAT: SC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/07/Supreme-Court-Tax-Scan.jpg "HC while exercising Revisional Jurisdiction can Condone Delay Since No Exclusion of Application of Limitation Act is made by HP VAT: SC [Read Judgment]")
Provisions of Limitation Act applies to Sales Tax Matters also; The State, Being an applicant is Subject to S. 5 of the Limitation Act: Bombay HC [Read Judgment]
The High Court of Bombay in a recently dismissed an applications filed by the State for condoning delay of 2288 and 548 days, by observing that section 5 of the Limitation Act is applicable to the...
