https://www.taxtmi.com/caselaws?id=759519 Karnataka HC set aside an adjudication order and remitted the matter back to the original authority for fresh consideration. The court held that when an appeal is dismissed solely on limitation grounds without merits adjudication, it does not constitute a valid appeal in law, and no merger occurs with the original order. This preserves the HC's jurisdiction under Articles 226 and 227 of the Constitution. The court applied precedent from R.S. Marketing case and rejected respondent's contention that the appellate authority's dismissal barred writ jurisdiction. The writ petition was allowed. en-us Wed, 28 Aug 2024 00:00:00 +0530 Tue, 13 May 2025 09:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759519 Karnataka HC set aside an adjudication order and remitted the matter back to the original authority for fresh consideration. The court held that when an appeal is dismissed solely on limitation grounds without merits adjudication, it does not constitute a valid appeal in law, and no merger occurs with the original order. This preserves the HC's jurisdiction under Articles 226 and 227 of the Constitution. The court applied precedent from R.S. Marketing case and rejected respondent's contention that the appellate authority's dismissal barred writ jurisdiction. The writ petition was allowed. Case-Laws GST Wed, 28 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759519