COVID-19 limitation extension and infructuous remand challenge defeated; fresh de novo adjudication was the proper remedy.

A limitation objection to the review order failed because the relevant period fell within the COVID-19 interruption period and the extension notification applied, so the order was not time barred. A separate challenge to the original remand order was held infructuous because the adjudicating authority had already complied with the remand by passing a fresh de novo order and confirming the demand; the proper challenge lay against that fresh order. The appeal was therefore dismissed without determination of the substantive credit issue.

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Issues: (i) whether the review order was barred by limitation in view of the COVID-19 period extension; (ii) whether the appeal survived after the adjudicating authority passed the order in remand proceedings.

Issue (i): whether the review order was barred by limitation in view of the COVID-19 period extension.

Analysis: The limitation objection was rejected because the relevant period fell within the COVID-19 interruption period and the Government notification extending the limitation period applied. On that basis, the review order could not be treated as time barred.

Conclusion: The limitation ground was decided against the appellant.

Issue (ii): whether the appeal survived after the adjudicating authority passed the order in remand proceedings.

Analysis: The remand direction had already been complied with by the adjudicating authority by passing a fresh order in the de novo proceedings and confirming the demand. In that situation, the impugned remand order no longer had operative survival for the present challenge, and the proper course was to contest the fresh adjudication order.

Conclusion: The appeal was held to be infructuous.

Final Conclusion: The challenge to the remand order failed and the appeal was dismissed without adjudication on the substantive credit issue.

Ratio Decidendi: When a remand order has already been acted upon by the adjudicating authority in fresh proceedings, a challenge to the original remand order becomes infructuous, and a limitation objection fails where the period stands excluded by a valid extension notification.

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