Limitation objection required fresh adjudication; matter remanded for decision on merits and limitation after hearing the appellant.

A limitation objection raised for the first time before the Tribunal required examination at the adjudication stage, particularly where the demand related to the 2002-2003 period. The Tribunal held that the appellant should be afforded a hearing and that the dispute must be reconsidered afresh on both merits and limitation. The impugned order was set aside and the matter remanded to the adjudicating authority for a fresh decision.

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Issues: Whether the matter required remand to the adjudicating authority for examination on merits and on limitation.

Analysis: The demand related to the 2002-2003 period, and the plea of limitation had not been raised before the lower authorities. The Tribunal held that the limitation objection required examination at the adjudication stage, and that the appellant should be given an opportunity of hearing before a fresh decision.

Conclusion: The impugned order was set aside and the matter was remanded to the adjudicating authority to decide the case afresh on merits as well as limitation.

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