Appeal Dismissed for Late Filing; Commissioner to Review Order Communication Date and Case Merits u/s 107.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Maintainability of appeal - appeal rejected on the ground that the appeal is filed beyond even the condonable period holding that the copy of the best Judgment order is served on the petitioner’s registered e-mail - Commissioner (appeals) directed to determine date of communication of order and circumstances first - It would be needless to observe that the Appellate Authority while considering the question of the date of communication as contemplated under Section 107 of the Act would also have to decide on the merits of the case. - HC....