Section 85 Finance Act, Limitation Period Prescribed In Special Statutes Prevails Over Limitation Act: Allahabad High Court

In a recent development under the purview of the Finance Act, 1994, a notable case has emerged shedding light on the intricacies of appeal time limitations. The case, titled M/S S Kumar Construction vs. Commissioner Of Central Excise (Appeals), Central Goods And Services Tax (Appeals) And Another, addresses the challenge of condoning appeal delays beyond statutory limits. The matter, adjudicated by Hon'ble Shekhar B. Saraf,J., revolves around a writ petition…