Custom
TRT-2025-
Cestat Ahmedabad
Date:-14-09-22
In:-
Issue Favourable to Tax Payer ?:-
Order date – 14 September 2022
Facts –
- The Appellant, UNIWORLD SUGAR PVT. LTD., went into appeal whereby the Learned Commissioner (Appeals) dismissed the appeal on the ground of time bar on the finding that appeal was filed after 90 days, considering the date of order/ letter as 11.01.2016 and 01.08.2016
- The appellant contended that they have challenged the letter dated 03.05.2018 and accordingly, the date of communication of the said letter was declared as date of Communication in appeal as 10.05.2018. Accordingly, it was submitted that the appeal was filed well within the time and considering the letter dated 03.05.2018 as the impugned order before the Commissioner (Appeals), the appeal should have been decided on merit instead of dismissing on limitation.
- The respondent alleged that even as per letter dated 03.05.2018 the matter was already disposed of vide earlier letter dated 11.01.2016 and 01.08.2016, therefore, the Commissioner has rightly considered these letters and dismissed the appeal on limitation.
- Aggrieved, the appellant filed an appeal.
Issue –
- Whether the appeal filed by the appellant was time barred?
Order –
- The Tribunal observed that though the appellant had been corresponding with the department on the issue on merit and department has responded vide letter dated 11.01.2016 and 01.08.2016 but the appellant preferred the appeal against the letter dated 03.05.2018 and the date of communication was mentioned as 10.05.2018.
- In this fact, the learned Commissioner (Appeals) should have decided the appeal considering the letter dated 03.05.2018, if this be so, then the appeal was not time barred.
- Therefore, it was held that on the basis of letter dated 03.05.2018 and dismissing the appeal on ground of time bar is not proper.
- Accordingly, the order was set aside and the matter was remanded back to the Commissioner (Appeals) to decide the appeal keeping in mind, letter dated 03.05.2018 as impugned letter.
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