Pramod Kumar Tomar (Prop. M/s. Paramount Steel) Vs Assistant Commissioner
Date: April 25, 2024
Subject Matter
In computing the period of limitation for the appeal, the requisite time for obtaining a copy of the order should be excluded
Summary
The case law concerns a petitioner who filed an appeal impugning the rejection of their refund claim by the Appellate Authority solely on the ground of limitation. The Appellate Authority held that there was a delay in filing the appeal due to an iss…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Petitioner impugns order dated 18.10.2023, whereby the appeal filed by the petitioner impugning the Order-in-Original dated 12.08.2022 rejecting the refund claim of the petitioner, has been dismissed solely on the ground of limitation. 2. The Appellate Authority has held that there was a delay in filing the appeal for the reason that Order-in-…