Associate Molasses Transport Company Vs State of U.P. and Another (Allahabad High Court)
No Doubt That The Order of Appeal Authority Is Not Sustainable On The Issue of Limitation. Once The Assessee Has Not Been Communicated The Ex-Parte Adjudication Order That Had Only Been Uploaded On The Common Portal, The Issue Of Limitation Did Survive For Consideration By The Appeal Authority
The writ petition was filed challenging the appellate order dated 14.10.2025 by which the petitioner’s appeal against an ex-parte adjudication order was dismissed as barred by limitation. On oral request, the petitioner was permitted to amend the prayer clause to specifically challenge the appellate order.
The petitioner relied on the decision of the Court in M/S Bambino Agro Industries Ltd. Vs. State of Uttar Pradesh & Anr. and contended that the appellate authority had wrongly dismissed the appeal as time-barred. It was argued that the ex-parte adjudication order dated 10.02.2025 had only been uploaded on the common portal and was never communicated to the petitioner. Therefore, limitation should have been computed from the date of actual communication and not from the date of upload.
The Court observed, prima facie, that the appellate authority’s order appeared contrary to the law laid down in M/S Bambino Agro Industries Ltd. A preliminary objection was raised by the Standing Counsel that since the appeal order was under challenge, the matter should be placed before a learned Single Judge. Although the Court acknowledged that the objection was technically correct, it held that no useful purpose would be served in transferring the matter in view of the order proposed.
