Extended limitation under Notification No. 29/2023 saved the transitional credit appeal from being treated as time-barred.

An appeal against denial of transitional credit was filed on the last date permitted under Notification No. 29/2023 dated 31.07.2023. The appellate authority dismissed it as time-barred without considering the extended limitation period under that notification. Since the appeal was filed within the extended time, the dismissal on limitation was unsustainable. The appellate order was therefore set aside and the matter remitted for reconsideration on merits in accordance with law.

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Issues: Whether the appellate authority was justified in dismissing the assessee's appeal as barred by limitation despite the appeal having been filed within the extended time permitted by Notification No. 29/2023 dated 31.07.2023, and whether the impugned order required interference and remand.

Analysis: The appeal against the order on transitional credit was filed on 31.10.2023, which was the last date available under Notification No. 29/2023. The appellate authority did not take that notification into account and dismissed the appeal only on limitation. Since the statutory appeal period, as extended by the notification, had not expired on the date of filing, the dismissal on the ground of limitation was found to be unsustainable.

Conclusion: The appeal was held to be within time and not barred by limitation. The impugned appellate order was set aside and the matter was remitted for reconsideration on merits in accordance with law.

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