Limitation and bona fide pursuit of remedy: statutory appeal restored for decision on merits after wrong-forum writ proceedings.

An appellate authority cannot refuse to examine a statutory appeal on limitation where the assessee had diligently pursued writ proceedings before the wrong forum and filed the appeal immediately after disposal of that writ petition. The denial of a hearing on merits was treated as unjustified in these circumstances, and the appeal was required to be considered on merits. The order rejecting the appeal as time-barred was set aside, and the first appellate authority was directed to decide the appeal expeditiously on merits.

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Issues: Whether the appellate order rejecting the statutory appeal as time-barred could be sustained when the assessee had first pursued writ proceedings before the wrong forum and was denied a hearing on merits.

Analysis: The assessee's challenge to the adjudication order had first been carried to the writ court and, immediately after disposal of the writ petition, the statutory appeal was filed. The rejection of the appeal on limitation was found to have deprived the assessee of hearing. The Court accepted that the remedy had been diligently pursued, albeit before the wrong forum, and held that the appeal should be considered on merits.

Conclusion: The order rejecting the appeal as barred by limitation was set aside and the first appellate authority was directed to decide the appeal on merits expeditiously.

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