9911796707
TMI Blog2020 (12) TMI 682X X X X Extracts X X X X X X X X Extracts X X X X ..... efore 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 the date of communication as 09.07.2019 where as the petitioner asserts as 7.11.2019. The impugned order does not indicate that the Appellate Authority has considered the controversy in this regard. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y event, the Appellate Authority could not have concluded that a copy of the order dated 09.07.2019 is served on the petitioner only because the first respondent asserts that a copy of the order dated 09.07.2019 is sent by e-mail. The petitioner came to know about the impugned order only after its Bankers informed the petitioner about the order, and on verification, the petitioner is served with a physical copy of the impugned order dated 09.07.2019 under acknowledgement on 07.11.2019. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Authority has considered the controversy in this regard. 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 question 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 09.07.2019 passed by the Joint Commissioner of Commercial Taxes [Appeals] 6, Bengaluru, is set aside and the proceeding in No. ACCT/LGSTO-065/ASMT/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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