Case Law Details
Case Name : Mithlaj. P Vs Commissioner Of Central Tax & Central Excise (Kerala High Court)
Appeal Number : WP(C) No. 4079 of 2023
Date of Judgement/Order : 08/11/2023
Related Assessment Year :
Courts :
All High Courts Kerala High Court
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Mithlaj. P Vs Commissioner Of Central Tax & Central Excise (Kerala High Court)
Kerala HC upholds tax demand as petitioner misses appeal deadline under Finance Act 1994, deems Order-in-Original valid. Read the full judgment.
Kerala High Court held that as petitioner has failed to exercise the right of appeal within the prescribed time limit under section 85(3A) of the Finance Act 1994 and time limit for filing of an appeal cannot be extended by Court.
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