2025 (2) TMI 733

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....Appearance not given. For the Respondents Through: Mr. Shubham Tyagi, SSC for CBIC for R-1 to R-3. Mr. Sameer Vashisht, Mr. K.G. Gopalakrishnan, Mr. Abhinav Sharma and Ms. Avsi Malik, Advs. ORDER PER 1. The writ petitioner is aggrieved by the order dated 31 December 2024 passed by the Joint Commissioner in terms of which the statutory appeal has come to be dismissed consequent to a failur....

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....er, however, has alluded to the fact that all orders are communicated electronically on the AIO portal and thus, it would be deemed to have been served on 22 February 2023 itself. The appellate authority, however, has taken the view that the period of limitation would have to be computed from that date and viewed in that light, the appeal would have fallen within the prescribed limitation of 90 da....

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....missioner dated 29 December 2023. The appeal shall consequently be accepted as having been filed within the time prescribed under Section 107(4) of the Act. 7. The appeal as preferred by the writ petitioner shall consequently stand revived on the board of the appellate authority to be heard on merits and decided afresh in accordance with law." Consequently, and for all the aforesaid reaso....