Case Law Details
Pramod Kumar Tomar (Prop. M/s. Paramount Steel) Vs Assistant Commissioner (Delhi High Court)
HC held that According to Section 12 of Limitation Act, 1963, the day order was signed and the day judgment was pronounced should be excluded for calculation of limitation for Appeal Filing under GST.
The case of Pramod Kumar Tomar (Prop. M/s. Paramount Steel) vs. Assistant Commissioner, as presented before the Delhi High Court, revolves around the dismissal of the petitioner’s appeal against the rejection of a refund claim, primarily on grounds of limitation. Here’s a comprehensive summary of the case:
The petitioner contested an order dated 18.10.2023, which dismissed their appeal against the Order-in-Original dated 12.08.2022. This original order had rejected the petitioner’s refund claim. The dismissal of the appeal was solely based on the argument that it was filed beyond the stipulated time limit.
The Appellate Authority reasoned that the delay in filing the appeal was due to the petitioner’s failure to upload the Order-in-Original along with the appeal when initially filed online. Subsequently, a physical copy of the order was submitted nearly ten months later, which the Authority deemed as beyond the permissible time limit for filing appeals.
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