TMI Blog2021 (1) TMI 328X X X X Extracts X X X X X X X X Extracts X X X X ..... ould 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 App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of the order dated 10.05.2019 on the registered e-mail, and in any event, the Appellate Authority could not have concluded that a copy of the order dated 10.05.2019 is served on the petitioner only because the first respondent asserts that a copy of the order dated 10.5.2019 is sent by e-mail. 3. The learned Counsel for the petitioner relying upon the provisions of Section 169 of the Act elaborates that the Department could rely upon the deeming provisions in Section 169[2] and [3] of the Act as regards the date of service only if the service is in any of the modes contemplated under Section 169[1][a], [b], [e] or [f]. But when the asserted mode of service is either under sub-clause [c] or [d] of Section 169[1] of the Act, which provid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is revoked. The learned Counsel submits that if there was outstanding dues because of the best judgement assessment, the details of such dues would be mentioned in this order dated 04.09.2020, and because the order dated 04.09.2020 does not mention tax arrears the petitioner did not have reason to believe that there could be best judgment reassessment order. 6. Sri. Hemakumar, learned Additional Government Advocate, on the other hand, submits that the authorities have ensured that a copy of the order dated 14.05.2019 is served physically under a written acknowledgement dated 14.05.2019 and therefore the time for filing the appeal as contemplated under Section 107 of the Act will have to be reckoned from 14.05.2019 and not from 7.11.2019 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y 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. It would be needless to observe that the Appellate Authority while considering the questions of the date of communication as contemplated under Section 107 of the Act would also have to decide on the merits of the case. Therefore the following: ORDER [a] The writ petition is disposed of. [b] The impugned order dated 6.3.2020 passed by the Joint Commissioner of Commercial Taxes [Appeals] 6, Bengaluru, is set aside and the proceeding in No.A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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