Reliance in this connection can be placed on the decision of Hon’ble P&H HC in case of Heritage Auto (P.) Ltd. Reported in  58 taxmann.com 33 (Punjab & Haryana) wherein the appellant pleaded before the Hon’ble Court to strike down the proviso to Section 85(3) of Finance Act, 1994 as it provides that the appellate authority shall not condone the delay in filing the appeal by more than three months. The appellant further stated that the afore-said provision is an illegal impediment on the right to file an appeal.
The respondents have submitted that the right to file an appeal emanates from the statute itself and the legislature in its wisdom has deliberately confined the said period to condone the delay and thus the court cannot exercise its powers under Article 226 of the constitution to strike down the same.
The Hon’ble Court after hearing the submissions made in this regard stated that
“We are unable to discern any legal flaw in the proviso to Section 85(3) of the Act, that would enable us to hold that the proviso impedes the rights of the petitioner to file an appeal or is in any manner in excess of legislature power or should be read down.”
Thus the appeal was dismissed in favour of the revenue.
Author Aditya Singhania & Nischal Agarwal