Limitation for cross-objections starts only after notice of an admitted appeal, not earlier scrutiny-stage notices.

Section 65(5) of the Gujarat Sales Tax Act, 1969 was construed with the Tribunal Regulations to mean that cross-objections become time-barred only from service of notice of an admitted appeal under form L. Notices in form C issued during scrutiny and defect removal under regulation 8(4) were treated as internal procedural steps and not as notice that the appeal had been preferred. Notice in form J, which only calls for records, was also held irrelevant to limitation. The article therefore explains that limitation for cross-objections starts only after admission of the appeal, not on earlier procedural notices.

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Issues: Whether the period of limitation for filing cross-objections under section 65(5) of the Gujarat Sales Tax Act, 1969 runs from service of the notice issued in form C under regulation 8(4) of the Gujarat Sales Tax Tribunal Regulations, 1973 or from service of the notice of admission of appeal issued in form L under regulation 16(1) of those Regulations.

Analysis: The statutory scheme of the Act and the Regulations was read together. The stages before final hearing were identified as presentation, scrutiny and removal of defects, registration, admission, issue of notice of hearing, and then filing of cross-objections. Notices in form B and form C under regulation 8 were directed to the appellant for curing defects and did not amount to notice to the Commissioner that the appeal had been preferred. Until the appeal was registered and admitted, the matter remained at the internal procedural stage of the Tribunal. The expression "appeal ... has been preferred" in section 65(5) was therefore construed in the context of the Regulations to mean an admitted appeal, and not a mere defective presentation or notice issued during scrutiny. Notice in form J was also held irrelevant because it was only for calling records and not for notifying admission of appeal.

Conclusion: The limitation for filing cross-objections begins only on service of the notice of admitted appeal in form L under regulation 16(1), and not on service of notice in form C under regulation 8(4) or notice in form J.

Final Conclusion: The reference was answered in favour of the Revenue, and the Tribunal's view on limitation was rejected.

Ratio Decidendi: For the purpose of section 65(5) of the Gujarat Sales Tax Act, 1969, the phrase "appeal ... has been preferred" means an appeal that has been admitted in accordance with the Tribunal Regulations, so limitation for cross-objections commences only upon service of notice of admission of appeal.

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