Period of Limitation for Filing Appeal Shall Commence from Date of Actual Service, Not From Original Date of Order | HC
- Blog|News|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 24 February, 2024
Latest from Taxmann
Case Details: Vibgyor Services v. Union of India - [2024] 159 taxmann.com 618 (Delhi)
Judiciary and Counsel Details
-
- Sanjeev Sachdeva & Ravinder Dudeja, JJ.
- Ashish Chauhan, Adv. for the Petitioner.
-
Pradeep Kumar Jha & R. Ramachandran for the Respondent.
Facts of the Case
In the present case, the assessee preferred appeal against Order-in-Original. The Appellate Authority rejected appeal as time-barred based on date of Order-in-Original since it was filed after prescribed 90 days. The assessee filed writ petition and contended that Order-in-Original was never served and it received copy of order later on.
High Court Held
The Honorable High Court noted that admittedly the impugned Order-in-Original was undelivered and no further service attempts were made by the department. The Court also noted that the appeal period would start from date of service, not from the date of Order-in-Original.
In the instant case, the appeal was filed within 90 days of receiving order and therefore it was filed within limitation. Thus, the Court held that the impugned Order-in-Appeal rejecting appeal on limitation grounds was set aside and appeal was directed to be restored to its original number on the records of the Commissioner (Appeals).
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
