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TMI Blog2018 (11) TMI 895X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal was actually delivered to the addressee or the counsel for the appellant appearing before the Tribunal. In case, it was not served, the appellant may have a case that the review application filed by him was within time. The matter is remitted to the Tribunal for reconsideration after affording opportunity of hearing to both the parties - appeal allowed by way of remand. - VATAP No.134 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ii) Whether even if there is any delay, the same is so fatal to be dismissed as barred by limitation and particularly when issue stood settled by the Hon'ble High Court during the said period itself? iii) Whether the Tribunal should not have taken cognizance of decision of Hon'ble Punjab Haryana High Court in case of A.R. Plastic (P) Ltd. in VATAP 134 of 2013 dated 14.5.2014 keeping ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der was neither received by the appellant nor its counsel. It is further submitted that from May, 21, 2014 till December 12, 2016 the Tribunal was not functional as neither the Chairman nor the Members had been appointed by the State. Immediately after the Chairman and Members were appointed, the applicant, who is the appellant, filed application for supplying certified copy of the order on 14.12. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gh registered post, must have been delivered to the counsel, the review application was treated as time barred and dismissed. There was error apparent on the face of the order passed by the Tribunal, hence, review application should have been entertained. On the other hand, learned State counsel submitted that once the order passed by the Tribunal was dispatched through registered post and it h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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