9911796707
TMI Blog2024 (5) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... in computing the period of limitation, the day on which the judgment complained of was pronounced, is also to be excluded. Accordingly, even if it is assumed that the order was uploaded/communicated on the day it was signed i.e. 12.08.2022, said date of 12.08.2022 is to be excluded while computing the period of limitation. Accordingly, the period of three months is to commence from 13.08.2022. Thus petitioner was liable to file the appeal by 12.11.2022. It is an admitted position that the appeal was filed alongwith a copy of the order, through the online mode on 12.11.2022, i.e. within the period of three months. The appeal was within time and the impugned order erroneously rejects the appeal on the ground of limitation. Consequently, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Appellate Authority has held that the appeal was barred by time. 4. Impugned order records that in terms of Rule 108(3) of the Central Goods and Service Tax Rules, 2017 (hereinafter referred to as the Rules), the date of issuance of provisional acknowledgement is to be considered as the date of filing of the appeal, if the decision or order appealed is uploaded on the common portal. 5. Appellate Authority has held that Petitioner/Appellant had not uploaded the order appealed against at the time of online filing and as such the date when the same was physically filed on 29.08.2023 would be deemed to be the date of filing of the appeal. Thus, finding has been returned that the appeal is barred by time. 6. Learned counsel for the Petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as may be prescribed within three months from the date on which the said decision or order is communicated to such person. 2) ****** 11. In terms of Section 107(1) of the act, any person aggrieved by an order passed by an Adjudicating Authority may appeal to the Appellate Authority within three months from the date on which said decision or order is communicated to such person. 12. Subject Order-in-Original was signed on 12.08.2022 by the Adjudicating Authority. Learned counsel for petitioner is unable to confirm as to the date when the order was uploaded/communicated. Even if it is assumed that the order was communicated/uploaded on 12.08.2022 the date on which it is signed, the appeal was to be filed within a period of three months from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Limitation Act, in computing the period of limitation for an appeal, the day from which such period is to be reckoned, is to be excluded. Further, in terms of Section 12(2) of the Limitation Act, in computing the period of limitation, the day on which the judgment complained of was pronounced, is also to be excluded. 15. Accordingly, even if it is assumed that the order was uploaded/communicated on the day it was signed i.e. 12.08.2022, said date of 12.08.2022 is to be excluded while computing the period of limitation. Accordingly, the period of three months is to commence from 13.08.2022. Thus petitioner was liable to file the appeal by 12.11.2022. It is an admitted position that the appeal was filed alongwith a copy of the order, thr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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