TaxTMI 
TaxTMI 
2025 (6) TMI 264
X X X X Extracts X X X X
X X X X Extracts X X X X
....rinder Singh and Shri Yashpal Singh, Authorized Representatives for the Appellant None for the Respondent ORDER S. S. GARG : The present appeal has been filed by the department against the Order-in-Appeal No. Appl/PKL/Commr/171/2023-24 dated 01.04.2024 passed by the Commissioner (Appeals), CGST, Panchkula, vide which the learned Commissioner (Appeals) has rejected the appeal of the departme....
X X X X Extracts X X X X
X X X X Extracts X X X X
....8/-. The department wrote letters dated 03.12.2021, 04.02.2022 & 10.03.2022 to the respondent for providing information but no information was provided by the respondent; therefore, the department issued a show cause notice dated 31.03.2022 to the respondent. After following the due process, the original authority, vide the Order-in-Original, dropped the demand. Thereafter, the department reviewed....
X X X X Extracts X X X X
X X X X Extracts X X X X
....gally sustainable. He further submits that the Order-in-Original was passed on 31.10.2022 by the original authority which was received on 14.11.2022 and the last date of review the said Order-in-Original was 14.02.2023. Accordingly, the Review Order/Direction Order to file the appeal before the Commissioner (Appeals) was passed on 13.02.2013, which is within the prescribed time limit of three mont....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the Review Order/Direction Order was passed on 13.02.2023, which is beyond the prescribed period under Section 84 of the Act. He further submits that the period of three months to pass the Review Order/Direction Order starts from the date when the Order-in-Original is communicated, i.e., 14.11.2022 in this case and the Review Order/Direction Order has been passed on 13.02.2023, which is within th....