Appellate Authorities cannot condone delay beyond the limits specified in the statute

This division bench of S. Manikumar and D. Krishnakumar, JJ held that there can be no order for condonation of delay beyond the extended period of limitation, stating that when the legislative intent is indicated by the provisions of special laws that exclude the provisions of the Limitation Act, then authorities under such statutes cannot exercise power to condone the delay. The Court dismissed the writ appeal filed by the Appellant under Section 85 of the Finance Act, 1994 against the refusal of condonation of a delay of 223 days in proceedings before the Commissioner of Service Tax (Appeals).

Article referred: http://blog.scconline.com/post/2016/06/28/appellate-authorities-cannot-condone-delay-beyond-the-limits-specified-in-the-statute/

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Partition proceedings are vitiated even if single co-sharer is not made party or is not served in accordance with law

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Christian who reconverts as Hindu SC will get quota benefits

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