https://www.taxtmi.com/caselaws?id=412149 The Tribunal allowed the appeal, remanding the matter for further adjudication on merits, as the rejection based on the limitation period was deemed incorrect. The Tribunal emphasized the importance of actual receipt for calculating the appeal period and found the Commissioner (Appeals) erred in rejecting the appeal based on limitation. The reliance on a specific court decision was deemed legally untenable, necessitating a review of the case on its merits. en-us Tue, 17 Aug 2021 00:00:00 +0530 Sat, 11 Sep 2021 09:55:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412149 The Tribunal allowed the appeal, remanding the matter for further adjudication on merits, as the rejection based on the limitation period was deemed incorrect. The Tribunal emphasized the importance of actual receipt for calculating the appeal period and found the Commissioner (Appeals) erred in rejecting the appeal based on limitation. The reliance on a specific court decision was deemed legally untenable, necessitating a review of the case on its merits. Case-Laws Service Tax Tue, 17 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412149