Appeal filing limit not extended as petitioner failed to exercise right of appeal within prescribed time limit

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. Facts- On the basis of the inquiry, the petitioner was issued a show cause notice dated 12.04.2021 to show cause as to why the services rend...