Appeal within limitation and remand on merits after wrongful rejection based only on time-bar

An appeal was held to be within limitation where the Order-in-Original was served on 9 March 2023 and the appeal was filed on 29 March 2023, so rejection solely on limitation was unsustainable. The impugned appellate order was set aside and the matter remanded to the Commissioner (Appeals) for disposal on merits in accordance with law. The separate challenge concerning levy of service tax on a practising advocate was not decided and was left open for consideration by the Appellate Authority.

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Issues: Whether the appeal was wrongly rejected as time-barred and whether the matter required remand for decision on merits.

Analysis: The Order-in-Original was served on the petitioner on 9 March 2023 and the appeal was filed on 29 March 2023. On those facts, the appeal was within limitation. The rejection of the appeal solely on the ground of limitation was therefore unsustainable. The challenge regarding levy of service tax on a practising advocate was not decided and was left for consideration by the Appellate Authority.

Conclusion: The impugned appellate order rejecting the appeal as barred by limitation was set aside and the matter was remanded to the Commissioner (Appeals) for disposal on its own merits in accordance with law.

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