{"id":5082,"date":"2025-07-28T16:45:56","date_gmt":"2025-07-28T11:15:56","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=5082"},"modified":"2025-07-28T16:45:56","modified_gmt":"2025-07-28T11:15:56","slug":"hc-upholds-dismissal-of-time-barred-appeal-under-finance-act","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/hc-upholds-dismissal-of-time-barred-appeal-under-finance-act","title":{"rendered":"HC Upholds Dismissal of Time-Barred Appeal Under Finance Act"},"content":{"rendered":"<p>Image<\/p>\n<pre>Case Details: <span class=\"TextRun SCXW218365188 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW218365188 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">Siddhi Developers<\/span> <span class=\"NormalTextRun SCXW218365188 BCX0\" data-ccp-parastyle=\"Body-All Documents\">Versus<\/span> <span class=\"NormalTextRun SCXW218365188 BCX0\" data-ccp-parastyle=\"Body-All Documents\">Joint Commissioner, Central GST, Pune<\/span> <span class=\"NormalTextRun SCXW218365188 BCX0\" data-ccp-parastyle=\"Body-All Documents\">(2025) 32 Centax 283 (Bom.)<\/span><\/span> \r\n<\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li>\n<div id=\"dbs_judge\"><strong><span id=\"111170000000026411\">M.S. Sonak<\/span>\u00a0<\/strong>and\u00a0<strong><span id=\"111170000000019375\">Jitendra Jain<\/span>, JJ.<\/strong><\/div>\n<\/li>\n<li><strong>S\/Shri Rupesh Kumar<\/strong>, Sr. Adv., <strong>N. Venkatraman<\/strong>, A.S.G., <strong>Navanjay Mahapatra, Dhruv Sharma, Ms Anamika Agrawal<\/strong>, Advs. &amp; <strong>Gurmeet Singh Makker<\/strong>, AOR, for the Petitioner.<\/li>\n<li><\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p><span class=\"TextRun SCXW231452458 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW231452458 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">The Appellant filed an appeal before the Commissioner (Appeals) under the Finance Act, 1994, which was dismissed on the ground of limitation. The appeal was admittedly filed more than three months after the original order was communicated to the Appellant. As per sub-section (3A) of Section 85 of the Finance Act, 1994, an appeal is required to be filed within two months from the date of receipt of the decision or order, which period may be extended by one month on sufficient cause being shown. The Appellant contended that the delay in filing the appeal ought to have been condoned, and referred to Section 35B of the Central Excise Act, 1944. The Tribunal was also approached, and it considered whether it could condone the delay or direct the Commissioner (Appeals) to do so. The Commissioner (Appeals), however, invoked the bar of limitation under the proviso to Section 85(3A) of the Finance Act, 1994 and dismissed the appeal, and the matter was accordingly placed before the<\/span><span class=\"NormalTextRun SCXW231452458 BCX0\" data-ccp-parastyle=\"Body-All Documents\"> Bombay<\/span><span class=\"NormalTextRun SCXW231452458 BCX0\" data-ccp-parastyle=\"Body-All Documents\"> High Court.<\/span><\/span><span class=\"EOP SCXW231452458 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<h2><em>High Court Held<\/em><\/h2>\n<p><span data-contrast=\"none\">The Bombay High Court held that the Commissioner (Appeals) was justified in dismissing the appeal by invoking the bar of limitation, as he lacked power to condone delay beyond the maximum period of three months. It was observed that the Appellant could not bypass or circumvent the clear and unambiguous provisions of sub-section (3A) of Section 85 of the Finance Act, 1994 by reference to Section 35B of the Central Excise Act, 1944. The Court further held that the provision under Section 35B(5) applies only to appeals presented before the Tribunal, not to those before the Commissioner (Appeals). Accordingly, the Tribunal, by exercising its powers under Section 35C(1) of the Central Excise Act, 1944, could neither itself condone the delay in filing the appeal before the Commissioner (Appeals) nor direct the Commissioner (Appeals) to do so. The Tribunal was therefore justified in finding no fault with the Commissioner (Appeals)\u2019s order.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li>Abhyudaya Co-Operative Bank Ltd. v. Union of India \u2014 W.P. (L) No. 4053 of 2020, decided on 25-2-2021 by Bombay High Court \u2014\u00a0<i>Relied on<\/i>\u00a0[Paras 7, 18, 20]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2020%20(36)%20G.S.T.L.%20305%20(S.C.)%C2%A0%E2%80%94&amp;itemType=AP\"> Assistant Commissioner v. Glaxo Smith Kline Consumer Health Care Limited<\/a> \u2014\u00a0<a id=\"anchor_31658.727528924202\"><\/a>2020 (36) G.S.T.L. 305 (S.C.)\u00a0\u2014\u00a0<i>Relied on<\/i>\u00a0[Paras 7, 18, 20]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Image Case Details: Siddhi Developers Versus Joint Commissioner, Central GST, Pune (2025)&hellip;<\/p>\n","protected":false},"author":16,"featured_media":5096,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[38,177,47],"tags":[],"class_list":["post-5082","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-customs","category-customs-news","category-custom-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>HC Upholds Dismissal of Time-Barred Appeal Under Finance Act<\/title>\n<meta name=\"description\" content=\"Bombay HC held Commissioner (A) was right in rejecting appeal as delay beyond 3 months under Section 85(3A), Finance Act, cannot be condoned.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.centaxonline.com\/blog\/hc-upholds-dismissal-of-time-barred-appeal-under-finance-act\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"HC Upholds Dismissal of Time-Barred Appeal Under Finance Act\" \/>\n<meta property=\"og:description\" content=\"Bombay HC held Commissioner (A) was right in rejecting appeal as delay beyond 3 months under Section 85(3A), Finance Act, cannot be condoned.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.centaxonline.com\/blog\/hc-upholds-dismissal-of-time-barred-appeal-under-finance-act\" \/>\n<meta property=\"og:site_name\" content=\"Centax-Blogs\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/centaxindia\" \/>\n<meta property=\"article:published_time\" content=\"2025-07-28T11:15:56+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/07\/3.-HC-Upholds-Dismissal-of-Time-Barred-Appeal-Under-Finance-Act.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"920\" \/>\n\t<meta property=\"og:image:height\" content=\"540\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Koyna Goswami\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Koyna Goswami\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/hc-upholds-dismissal-of-time-barred-appeal-under-finance-act#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/hc-upholds-dismissal-of-time-barred-appeal-under-finance-act\"},\"author\":{\"name\":\"Koyna Goswami\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/969e369d040b346ae1be58ac6cdd103a\"},\"headline\":\"HC Upholds Dismissal of Time-Barred Appeal Under Finance Act\",\"datePublished\":\"2025-07-28T11:15:56+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/hc-upholds-dismissal-of-time-barred-appeal-under-finance-act\"},\"wordCount\":412,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/hc-upholds-dismissal-of-time-barred-appeal-under-finance-act#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/07\/3.-HC-Upholds-Dismissal-of-Time-Barred-Appeal-Under-Finance-Act.jpg\",\"articleSection\":[\"Customs\",\"News\",\"Case Chronicles\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.centaxonline.com\/blog\/hc-upholds-dismissal-of-time-barred-appeal-under-finance-act#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/hc-upholds-dismissal-of-time-barred-appeal-under-finance-act\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/hc-upholds-dismissal-of-time-barred-appeal-under-finance-act\",\"name\":\"HC Upholds Dismissal of Time-Barred Appeal Under Finance Act\",\"isPartOf\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/hc-upholds-dismissal-of-time-barred-appeal-under-finance-act#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/hc-upholds-dismissal-of-time-barred-appeal-under-finance-act#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/07\/3.-HC-Upholds-Dismissal-of-Time-Barred-Appeal-Under-Finance-Act.jpg\",\"datePublished\":\"2025-07-28T11:15:56+00:00\",\"description\":\"Bombay HC held Commissioner (A) was right in rejecting appeal as delay beyond 3 months under Section 85(3A), Finance Act, cannot be condoned.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/hc-upholds-dismissal-of-time-barred-appeal-under-finance-act#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.centaxonline.com\/blog\/hc-upholds-dismissal-of-time-barred-appeal-under-finance-act\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/hc-upholds-dismissal-of-time-barred-appeal-under-finance-act#primaryimage\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/07\/3.-HC-Upholds-Dismissal-of-Time-Barred-Appeal-Under-Finance-Act.jpg\",\"contentUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/07\/3.-HC-Upholds-Dismissal-of-Time-Barred-Appeal-Under-Finance-Act.jpg\",\"width\":920,\"height\":540,\"caption\":\"Section 85(3A) Finance Act delay in appeal condonation time-barred appeal dismissal Finance Act appeal limitation\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/hc-upholds-dismissal-of-time-barred-appeal-under-finance-act#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.centaxonline.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"HC Upholds Dismissal of Time-Barred Appeal Under Finance Act\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#website\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/\",\"name\":\"Centax-Blogs\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.centaxonline.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\",\"name\":\"Centax-Blogs\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp\",\"contentUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp\",\"width\":536,\"height\":133,\"caption\":\"Centax-Blogs\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/centaxindia\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/969e369d040b346ae1be58ac6cdd103a\",\"name\":\"Koyna Goswami\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/8e66b12eb5198403b3252951dae8e25f?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/8e66b12eb5198403b3252951dae8e25f?s=96&d=mm&r=g\",\"caption\":\"Koyna Goswami\"},\"url\":\"https:\/\/www.centaxonline.com\/blog\/author\/koyna\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"HC Upholds Dismissal of Time-Barred Appeal Under Finance Act","description":"Bombay HC held Commissioner (A) was right in rejecting appeal as delay beyond 3 months under Section 85(3A), Finance Act, cannot be condoned.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.centaxonline.com\/blog\/hc-upholds-dismissal-of-time-barred-appeal-under-finance-act","og_locale":"en_US","og_type":"article","og_title":"HC Upholds Dismissal of Time-Barred Appeal Under Finance Act","og_description":"Bombay HC held Commissioner (A) was right in rejecting appeal as delay beyond 3 months under Section 85(3A), Finance Act, cannot be condoned.","og_url":"https:\/\/www.centaxonline.com\/blog\/hc-upholds-dismissal-of-time-barred-appeal-under-finance-act","og_site_name":"Centax-Blogs","article_publisher":"https:\/\/www.facebook.com\/centaxindia","article_published_time":"2025-07-28T11:15:56+00:00","og_image":[{"width":920,"height":540,"url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/07\/3.-HC-Upholds-Dismissal-of-Time-Barred-Appeal-Under-Finance-Act.jpg","type":"image\/jpeg"}],"author":"Koyna Goswami","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Koyna Goswami","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.centaxonline.com\/blog\/hc-upholds-dismissal-of-time-barred-appeal-under-finance-act#article","isPartOf":{"@id":"https:\/\/www.centaxonline.com\/blog\/hc-upholds-dismissal-of-time-barred-appeal-under-finance-act"},"author":{"name":"Koyna Goswami","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/969e369d040b346ae1be58ac6cdd103a"},"headline":"HC Upholds Dismissal of Time-Barred Appeal Under Finance Act","datePublished":"2025-07-28T11:15:56+00:00","mainEntityOfPage":{"@id":"https:\/\/www.centaxonline.com\/blog\/hc-upholds-dismissal-of-time-barred-appeal-under-finance-act"},"wordCount":412,"commentCount":0,"publisher":{"@id":"https:\/\/www.centaxonline.com\/blog\/#organization"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/hc-upholds-dismissal-of-time-barred-appeal-under-finance-act#primaryimage"},"thumbnailUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/07\/3.-HC-Upholds-Dismissal-of-Time-Barred-Appeal-Under-Finance-Act.jpg","articleSection":["Customs","News","Case Chronicles"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.centaxonline.com\/blog\/hc-upholds-dismissal-of-time-barred-appeal-under-finance-act#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.centaxonline.com\/blog\/hc-upholds-dismissal-of-time-barred-appeal-under-finance-act","url":"https:\/\/www.centaxonline.com\/blog\/hc-upholds-dismissal-of-time-barred-appeal-under-finance-act","name":"HC Upholds Dismissal of Time-Barred Appeal Under Finance Act","isPartOf":{"@id":"https:\/\/www.centaxonline.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.centaxonline.com\/blog\/hc-upholds-dismissal-of-time-barred-appeal-under-finance-act#primaryimage"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/hc-upholds-dismissal-of-time-barred-appeal-under-finance-act#primaryimage"},"thumbnailUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/07\/3.-HC-Upholds-Dismissal-of-Time-Barred-Appeal-Under-Finance-Act.jpg","datePublished":"2025-07-28T11:15:56+00:00","description":"Bombay HC held Commissioner (A) was right in rejecting appeal as delay beyond 3 months under Section 85(3A), Finance Act, cannot be condoned.","breadcrumb":{"@id":"https:\/\/www.centaxonline.com\/blog\/hc-upholds-dismissal-of-time-barred-appeal-under-finance-act#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.centaxonline.com\/blog\/hc-upholds-dismissal-of-time-barred-appeal-under-finance-act"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/hc-upholds-dismissal-of-time-barred-appeal-under-finance-act#primaryimage","url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/07\/3.-HC-Upholds-Dismissal-of-Time-Barred-Appeal-Under-Finance-Act.jpg","contentUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/07\/3.-HC-Upholds-Dismissal-of-Time-Barred-Appeal-Under-Finance-Act.jpg","width":920,"height":540,"caption":"Section 85(3A) Finance Act delay in appeal condonation time-barred appeal dismissal Finance Act appeal limitation"},{"@type":"BreadcrumbList","@id":"https:\/\/www.centaxonline.com\/blog\/hc-upholds-dismissal-of-time-barred-appeal-under-finance-act#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.centaxonline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"HC Upholds Dismissal of Time-Barred Appeal Under Finance Act"}]},{"@type":"WebSite","@id":"https:\/\/www.centaxonline.com\/blog\/#website","url":"https:\/\/www.centaxonline.com\/blog\/","name":"Centax-Blogs","description":"","publisher":{"@id":"https:\/\/www.centaxonline.com\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.centaxonline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.centaxonline.com\/blog\/#organization","name":"Centax-Blogs","url":"https:\/\/www.centaxonline.com\/blog\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp","contentUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp","width":536,"height":133,"caption":"Centax-Blogs"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/centaxindia"]},{"@type":"Person","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/969e369d040b346ae1be58ac6cdd103a","name":"Koyna Goswami","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/8e66b12eb5198403b3252951dae8e25f?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/8e66b12eb5198403b3252951dae8e25f?s=96&d=mm&r=g","caption":"Koyna Goswami"},"url":"https:\/\/www.centaxonline.com\/blog\/author\/koyna"}]}},"_links":{"self":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/5082","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/users\/16"}],"replies":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/comments?post=5082"}],"version-history":[{"count":1,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/5082\/revisions"}],"predecessor-version":[{"id":5084,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/5082\/revisions\/5084"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/media\/5096"}],"wp:attachment":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/media?parent=5082"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/categories?post=5082"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/tags?post=5082"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}