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The HC allowed the Petitioner's appeal against the Joint Commissioner (Appeals) order setting it aside and restored the Petitioner's appeal to the file of the Joint Commissioner (Appeals) for adjudication on merits. The Court found the postal record ambiguous and accepted that the order dated 30 March 2023 was not served on the Petitioner on 11 April 2023; upon learning of that order the Petitioner promptly procured a copy and instituted the appeal within one month. Consequently the appeal filed on 11 September 2023 was held not barred by limitation under Section 107 of the MGST Act. All merits contentions were left open for fresh adjudication.
The HC allowed the Petitioner's appeal against the Joint Commissioner (Appeals) order setting it aside and restored the Petitioner's appeal to the file of the Joint Commissioner (Appeals) for adjudication on merits. The Court found the postal record ambiguous and accepted that the order dated 30 March 2023 was not served on the Petitioner on 11 April 2023; upon learning of that order the Petitioner promptly procured a copy and instituted the appeal within one month. Consequently the appeal filed on 11 September 2023 was held not barred by limitation under Section 107 of the MGST Act. All merits contentions were left open for fresh adjudication.
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