Exclude Appeal Duration Before Wrong Forum from Limitation Period: Allahabad HC

Harshit Sanwal & Others Vs Commissioner of Central Goods And Service Tax and Central Excise (CESTAT Delhi) The CESTAT Delhi addressed an appeal against the Commissioner (Appeals)’s order that dismissed the original appeal as time-barred. The core issue was whether the delay in filing the appeal before the correct Commissioner (Appeals) could be condoned. The appellant’s counsel argued that they received the original order along with a covering letter stating the appeal lay before the Commissioner (Appeal, Meerut – First). Based on this official communication, the appellant bo...