https://www.taxtmi.com/caselaws?id=773936 The Gauhati HC allowed a writ petition challenging dismissal of an appeal on time limitation grounds. Despite availability of statutory appeal remedy under Section 86 of Finance Act to CESTAT, the court held that alternative remedy availability doesn't absolutely bar writ petition maintainability when pure questions of law are involved. The court found the appellate authority erred in calculating limitation period, ruling that excluding the communication date per General Clauses Act Section 9, the appeal filed on 01.07.2024 was within the extended limitation period of three months from 01.04.2024. The impugned order was set aside. en-us Tue, 04 Mar 2025 00:00:00 +0530 Tue, 01 Jul 2025 08:47:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773936 The Gauhati HC allowed a writ petition challenging dismissal of an appeal on time limitation grounds. Despite availability of statutory appeal remedy under Section 86 of Finance Act to CESTAT, the court held that alternative remedy availability doesn't absolutely bar writ petition maintainability when pure questions of law are involved. The court found the appellate authority erred in calculating limitation period, ruling that excluding the communication date per General Clauses Act Section 9, the appeal filed on 01.07.2024 was within the extended limitation period of three months from 01.04.2024. The impugned order was set aside. Case-Laws Service Tax Tue, 04 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773936