Matter to Be Remitted Back to Appellate Authority as Appeal Filing Period Begins from Date of Communication of Order
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- Last Updated on 5 December, 2024
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Case Details: V. R. India Trader v. State of Rajasthan - [2024] 168 taxmann.com 639 (Rajasthan)
Judiciary and Counsel Details
- Avneesh Jhingan & Uma Shanker Vyas, JJ.
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Ravi Gupta for the Petitioner.
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Sandeep Taneja, AAG, Nishant Sarraf, Akshat Sharma & Sandeep Pathak for the Respondent.
Facts of the Case
The petitioner was aggrieved by the order passed by the Adjudicating Authority and filed the appeal. The Appellate Authority dismissed the appeal as time barred. It filed writ petition seeking quashing of order passed by the Appellate Authority.
High Court Held
The Honorable High Court noted that the Appellate Authority had dismissed the appeal without providing an opportunity of hearing. Moreover, there was no finding recorded with regard to date of communication of order to assessee. As per Section 107(1) of CGST Act, 2017 the limitation shall start running from communication of order but in the instant case, there was no finding recorded with regard to date of communication of order to assessee.
Therefore, it was held that the impugned order was to be set aside and matter was to be remitted back to Appellate Authority.
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