https://www.taxtmi.com/caselaws?id=783212 HC held that the appellate authority erred in rejecting the assessee's appeal as time-barred solely on the basis of the dates of the assessment order, without examining the plea that limitation should run from the date of knowledge. Even though the statute does not expressly mandate a hearing at this stage, the principles of natural justice must be read into the statutory scheme, requiring a fair opportunity to be heard before non-suiting a party on limitation. The impugned order was quashed and the matter remanded to the appellate authority to decide afresh on limitation after hearing the assessee, within three months. en-us Fri, 05 Dec 2025 00:00:00 +0530 Thu, 11 Dec 2025 08:55:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783212 HC held that the appellate authority erred in rejecting the assessee's appeal as time-barred solely on the basis of the dates of the assessment order, without examining the plea that limitation should run from the date of knowledge. Even though the statute does not expressly mandate a hearing at this stage, the principles of natural justice must be read into the statutory scheme, requiring a fair opportunity to be heard before non-suiting a party on limitation. The impugned order was quashed and the matter remanded to the appellate authority to decide afresh on limitation after hearing the assessee, within three months. Case-Laws GST Fri, 05 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783212