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2016 (4) TMI 436 - HC - VAT and Sales TaxEntertainment of appeal - Period of limitation - Held that - upon verification, it is found that the RPAD was not served on the petitioner and the certified copy of the assessment order was served on the petitioner only on 27.8.2015, which date shall be taken into consideration for fixing the period of limitation for filing appeal before the Appellate Authority. When such is the date to calculate the period of limitation to file appeal, this Court is of the view that the petitioner is will within the time of filing the appeal. - Appeal disposed of
Issues:
- Acknowledgment of receipt date of certified order copy - Assessment order served date discrepancy - Filing appeal within the statutory period Acknowledgment of receipt date of certified order copy: The petitioner filed a Writ Petition to direct the 2nd respondent to acknowledge the date of receipt of the certified order copy dated 12.3.2015 as 27.08.2015. The petitioner claimed that they did not receive the certified copy through registered post and only received a photocopy by hand on 27.5.2015. Despite diligent efforts, the certified copy was served on 27.8.2015. The petitioner argued that the date of receipt should be considered as 27.8.2015 to file an appeal within the statutory period. The court found that the RPAD was not served, and the certified copy was received on 27.8.2015, which should be considered for calculating the period of limitation to file an appeal. Assessment order served date discrepancy: The petitioner contended that the assessment order was not received on 27.5.2015 as claimed by the 2nd respondent. The petitioner stated that they have strong grounds to challenge the order but were unable to avail statutory remedies due to the respondent's conduct. The court observed that the RPAD was not served, and the certified copy was received on 27.8.2015, leading to a discrepancy in the served date. The court directed the Appellate Authority to entertain the appeal filed by the petitioner with the certified copy issued on 27.8.2015. Filing appeal within the statutory period: The petitioner faced challenges in filing an appeal within the statutory period due to discrepancies in the served date of the assessment order. The petitioner's counsel argued that the petitioner had valid grounds to set aside the order but was hindered by the actions of the 2nd respondent. The Additional Government Pleader contended that the assessment order was served on 27.5.2015, and the appeal filed by the petitioner was rightly returned by the 1st respondent. The court, after verifying the records, determined that the certified copy was received on 27.8.2015, allowing the petitioner to file the appeal within the statutory period. In conclusion, the court directed the Appellate Authority to consider the appeal filed by the petitioner along with the certified copy issued on 27.8.2015 and make necessary decisions based on merits and in accordance with the law. The Writ Petition was disposed of with the above direction, and no costs were awarded.
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