Service Tax Appeal Rejection Set Aside as Limitation Was Computed from Wrong Date: Orissa HC

Dr. Bharat Chandra Bhuyan Vs Commissioner (Appeals) (Orissa High Court) The Orissa High Court allowed the writ petition challenging the order of the Commissioner (Appeals), Bhubaneswar, which had refused to condone the delay in filing an appeal under Section 85 of the Finance Act, 1994. The Court held that the Appellate Authority had incorrectly computed the limitation period by treating the date of receipt of the Order-in-Original as the starting point, contrary to the statutory provisions governing limitation. The matter was remitted to the Appellate Authority for fresh consideration of the ...