Limitation for statutory appeal runs from actual service of the assessment order, not an unserved registered post dispatch.

Limitation for filing the statutory appeal was held to run from the date on which the certified copy of the assessment order was actually served, not from an alleged earlier dispatch by registered post that was not shown to have been served. On the record, actual service was found to have taken place on 27.8.2015, so that date alone was relevant for computing limitation. The appeal was therefore within time, and the Appellate Authority was directed to entertain it and decide it on merits in accordance with law.

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Issues: Whether the limitation period for filing the statutory appeal commenced from the alleged earlier service by registered post or from the date on which the certified copy of the assessment order was actually served on the petitioner.

Analysis: The dispute turned on the date of service of the assessment order for computing limitation under the appellate provision. On verification of the record, the Court found that the registered post was not served on the petitioner and that the certified copy of the assessment order was actually served only on 27.8.2015. That date alone was held to be relevant for calculating the period of limitation for filing the appeal. Since the appeal was filed on the basis of that actual service, it was treated as being within time.

Conclusion: The limitation for appeal had to be computed from 27.8.2015, and the petitioner's appeal was within time. The Appellate Authority was directed to entertain the appeal and decide it on merits in accordance with law.

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