https://www.taxtmi.com/caselaws?id=770665 The SC/Tribunal addressed limitation periods for appeals under the Finance Act, 1994. The key holding established that the dispatch date, not receipt date, determines appeal timeliness. The Tribunal found the appeal was timely filed and improperly rejected by the Commissioner (Appeals). The matter was remanded for substantive consideration, emphasizing procedural fairness in computing limitation periods. en-us Fri, 02 May 2025 00:00:00 +0530 Thu, 15 May 2025 07:32:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770665 The SC/Tribunal addressed limitation periods for appeals under the Finance Act, 1994. The key holding established that the dispatch date, not receipt date, determines appeal timeliness. The Tribunal found the appeal was timely filed and improperly rejected by the Commissioner (Appeals). The matter was remanded for substantive consideration, emphasizing procedural fairness in computing limitation periods. Case-Laws Service Tax Fri, 02 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770665