M/s. Om Sai Traders, a registered person, received an order passed by the Adjudicating Authority on 23rd January 2024. The said order was duly…
CA Final · Indirect Tax Laws · MTP · September 2025
M/s. Om Sai Traders, a registered person, received an order passed by the Adjudicating Authority on 23rd January 2024. The said order was duly communicated to M/s. Om Sai Traders on the very same day. Aggrieved by the order, M/s. Om Sai Traders filed an appeal with the Appellate Authority (AA) on 16th February 2024. During the appeal proceedings, a competent Court issued an order staying the proceedings before the Appellate Authority for a period commencing from 1st May 2024 to 30th June 2024. Based on the above information, determine the last date by which the Appellate Authority can pass its order.
Suggested Answer and Working Notes:
The Appellate Authority (AA) must ordinarily decide an appeal within one year from the date it was filed. However, if the proceedings are stayed by a court or tribunal, this stay period is excluded from the calculation. In the given case, the order was communicated on January 23, 2024, and the appeal was filed on February 16, 2024. The stay order was in effect for 61 days i.e. May 1, 2024 to June 30, 2024. Therefore, the ordinary one-year period from February 16, 2024, which would have ended on February 16, 2025, will be extended by 61 days i.e. April 18, 2025, is the last date for the AA to pass its order.
Topics: Appeals and Revision
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