https://www.taxtmi.com/caselaws?id=772151 SC ruled that the Review Order was timely issued within three months from the date of order communication, not from the order's original passing date. The department's appeal was filed within prescribed limitation period. The lower authority's dismissal of the appeal solely on procedural grounds was incorrect. The SC remanded the matter back to the Commissioner (Appeals) to adjudicate the appeal on merits, ensuring procedural fairness and proper legal interpretation of statutory time limits. en-us Wed, 28 May 2025 00:00:00 +0530 Thu, 05 Jun 2025 08:25:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772151 SC ruled that the Review Order was timely issued within three months from the date of order communication, not from the order's original passing date. The department's appeal was filed within prescribed limitation period. The lower authority's dismissal of the appeal solely on procedural grounds was incorrect. The SC remanded the matter back to the Commissioner (Appeals) to adjudicate the appeal on merits, ensuring procedural fairness and proper legal interpretation of statutory time limits. Case-Laws Service Tax Wed, 28 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772151