https://www.taxtmi.com/caselaws?id=159821 An appellate authority under the West Bengal Sales Tax Act was not required to issue a separate prior notice before rejecting a time-barred appeal, because the statute placed the burden on the appellant to file within time and seek extension if delayed, and no prejudice from lack of notice was shown. The phrase "from the date of such order" was construed to mean the date of communication of the order, not the date it was signed, because limitation for appeal cannot fairly run before the order is communicated to the aggrieved party. On that basis, the appeal filed after communication was treated as within time and the matter was directed to be heard on merits. en-us Tue, 28 Jan 1997 00:00:00 +0530 Mon, 02 Dec 2013 15:50:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159821 An appellate authority under the West Bengal Sales Tax Act was not required to issue a separate prior notice before rejecting a time-barred appeal, because the statute placed the burden on the appellant to file within time and seek extension if delayed, and no prejudice from lack of notice was shown. The phrase "from the date of such order" was construed to mean the date of communication of the order, not the date it was signed, because limitation for appeal cannot fairly run before the order is communicated to the aggrieved party. On that basis, the appeal filed after communication was treated as within time and the matter was directed to be heard on merits. Case-Laws VAT and Sales Tax Tue, 28 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159821