HC: Appeal could not be treated as barred by limitation if filed within a month of order copy receipt {Liberty Oil Mills Ltd. vs. Joint Commissioner (Appeals Thane) GST & Central Excise, Mumbai [2025] 178 taxmann.com 163 (Bombay)}
Facts
- Order passed on 30.03.2023.
- Assessee claimed order was neither uploaded on portal nor communicated.
- Only after receiving a show cause notice for a later period in August 2023, assessee came to know about the order.
- On 16.08.2023, assessee applied for a copy order was supplied on 17.08.2023.
- Appeal was filed on 11.09.2023 (within one month of receiving the copy).
- Department argued order was already dispatched on 11.04.2023 by post and hence appeal filed on 11.09.2023 was time-barred under section 107.
Issue
- Whether the appeal filed on 11.09.2023 could be treated as barred by limitation when assessee claimed the order copy was received only on 17.08.2023.
Held (Bombay HC)
- If assessee had genuinely received the order on 11.04.2023, there was no reason to delay appeal.
- Records showed assessee applied for a copy immediately on learning of the order and filed appeal within less than a month.
- Assessee gained no undue advantage.
- Therefore, the appeal filed on 11.09.2023 could not be treated as barred by limitation under section 107.
- Decision: In favour of assessee.
