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Bombay High Court Dismisses Writ Petition in Service Tax Appeal Delay Case — Outer Limit of Three Months Under Section 85(3A) of Finance Act, 1994 Cannot Be Extended. Appellate Authority Has No Power to Condone Delay Beyond 90 Days.

The petitioner, M/s. Agrawal Construction, a proprietary concern, filed a writ petition before the Bombay High Court challenging the rejection of its ...