https://www.taxtmi.com/caselaws?id=780096 The Tribunal held the demand to be potentially time-barred and remanded the matter to the First Appellate Authority to decide only the limited issue of limitation. Following HC/SC principles that a time-bar finding precludes adjudication on merits, the appellate authority must afford the respondent a reasonable, time-bound opportunity to be heard orally and in writing and thereafter issue a speaking order on time-bar. Merits are not to be gone into unless the appeal is held not time-barred. Appeal allowed by way of remand. en-us Wed, 15 Oct 2025 00:00:00 +0530 Sat, 18 Oct 2025 09:08:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780096 The Tribunal held the demand to be potentially time-barred and remanded the matter to the First Appellate Authority to decide only the limited issue of limitation. Following HC/SC principles that a time-bar finding precludes adjudication on merits, the appellate authority must afford the respondent a reasonable, time-bound opportunity to be heard orally and in writing and thereafter issue a speaking order on time-bar. Merits are not to be gone into unless the appeal is held not time-barred. Appeal allowed by way of remand. Case-Laws Customs Wed, 15 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780096