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2021 (1) TMI 328 - HC - GSTPrinciples of Natural Justice - rejection on the ground that the appeal is filed beyond even the condonable period holding that the copy of the best Judgment order dated 10.05.2019 is served on the petitioner’s registered e-mail on 10.05.2019 and in person on 14.05.2019 - HELD THAT:- The provisions of Section 107 of the Act is categorical that a person aggrieved by any decision or order under the Act may prefer an appeal to the prescribed authority within three months from the date on which the said decision or order is communicated to such person with a further condonable period of thirty days. It would therefore be necessary for the appellate authority, while dismissing an appeal on the ground that it is filed beyond the period of limitation prescribed and the further condonable period, to decide on the limitation considering the circumstances relied upon by the parties to assert a particular date as the date of communication. In the present case, the Department asserts 10/14.05.2019 and the petitioner asserts 7.11.2019 as the date of communication. The impugned order does not indicate that the appellate authority has considered the controversy in this regard. The appellate Authority has also not considered the circumstances relied upon by the petitioner to justify that the date of communication of the order as 07.11.2019. The Appellate Authority, given the scheme of the Act prescribing definite timelines for preferring an appeal and the lapse of right of appeal thereafter, would have to consider the circumstances asserted. The impugned order passed by the Joint Commissioner of Commercial Taxes [Appeals] – 6, Bengaluru, is set aside - petition disposed off.
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