https://www.taxtmi.com/caselaws?id=345477 The High Court allowed the appeal, quashed the Tribunal's order, and restored the Rectification of Mistakes (ROM) Application for further consideration on its merits. The Court held that the time limit for filing ROM Applications should be calculated from the date of receipt of the order, excluding the time taken to obtain a copy of the order. The Court emphasized the purpose of the ROM Application as rectifying mistakes and the need to avoid rendering parties remedyless due to a strict interpretation of the time limit provision. en-us Mon, 10 Jul 2017 00:00:00 +0530 Tue, 30 Jan 2018 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345477 The High Court allowed the appeal, quashed the Tribunal's order, and restored the Rectification of Mistakes (ROM) Application for further consideration on its merits. The Court held that the time limit for filing ROM Applications should be calculated from the date of receipt of the order, excluding the time taken to obtain a copy of the order. The Court emphasized the purpose of the ROM Application as rectifying mistakes and the need to avoid rendering parties remedyless due to a strict interpretation of the time limit provision. Case-Laws Customs Mon, 10 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345477