Case Law Analysis
|Allahabad High Court
Tax Appeal Limitation Period | Date of Actual Communication, Not Order Date, Triggers Limitation; Revenue Must Rebut Dealer's Claim : Allahabad HC
Allahabad HC rules that the limitation period for tax appeals begins from the date of actual communication of the order, not its issuance. The Revenue bears the burden of rebutting the dealer's claim with cogent evidence; absent such proof, the dealer's stated communication date stands. This reinforces procedural fairness in tax disputes and curtails arbitrary dismissal of appeals on technical grounds.