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        Case ID :
        Service Tax

        The HC allowed a writ petition under Article 226 challenging...

        Appeal filed within extended limitation period wrongly dismissed by excluding communication date from calculation

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                The HC allowed a writ petition under Article 226 challenging dismissal of an appeal on limitation grounds. The petitioner-assessee filed an appeal on 01.07.2024 against an order communicated on 01.04.2024. The Appellate Authority erroneously dismissed the appeal as time-barred, holding the two-month limitation period expired on 31.05.2024 and extended period on 30.06.2024. The HC held that under Section 9 of the General Clauses Act, the communication date 01.04.2024 must be excluded from limitation calculation, making the appeal timely filed within the extended three-month period under Section 85(3A) of the Finance Act. Despite availability of statutory appeal remedy to CESTAT under Section 86, the HC entertained the writ petition as it involved a pure question of law without disputed facts. The impugned dismissal order was quashed.
                                Note: It is a system-generated summary and is for quick reference only.
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