9911796707
TMI Blog2022 (7) TMI 701X X X X Extracts X X X X X X X X Extracts X X X X ..... , the appeals filed on 17.02.2020 were within the period of limitation - HELD THAT:- Reliance placed in the case of JOSE JOSEPH, VERSUS ASSISTANT COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, ALAPPUZHA, ADDITIONAL COMMISSIONER (APPEALS) , KOCHI, THE UNION OF INDIA [ 2022 (1) TMI 50 - KERALA HIGH COURT] where it was held that When the mode of appeal prescribed by Rules is only the electronic m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct that the appeals filed by the petitioner against Ext.P1(series) of orders of assessment have been rejected on the ground that they were filed beyond time. 2. Learned counsel appearing for the petitioner submits that the orders were communicated to the petitioner only on 18.01.2020 and the petitioner filed the appeals on 17.02.2020, within the prescribed time. 3. Learned Senior Government ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n judgments of this Court which take the view that without the authenticated copy of the assessment order, an appeal cannot be filed and such authentication will be recognised by the system only when a demand is raised pursuant to the order of assessment. It is submitted that the demand in this case in Form DRC- 07 was uploaded only on 12.12.2019. It is submitted that if the date 12.12.2019 is tak ..... X X X X Extracts X X X X X X X X Extracts X X X X
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