Time Limit to file an appeal begins only after the signature of the Proper officer is made on the order

Last updated: 19 January 2023

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The Bombay High Court has ruled that the time limit for filing an appeal only starts once the proper officer has signed the order. This decision was made in a case where an appeal was dismissed for being filed late, but the original order had not been digitally signed as required by CGST Rules. The court emphasised that an unsigned order has no legal effect, and therefore, the appeal period cannot commence until the order is properly authenticated.

Court :
Bombay High Court

Brief :
The Hon'ble Bombay High Court in Ramani Suchit Malushtre v. Union of India & Ors. [Writ Petition No. 9331 of 2022 dated September 21, 2022] has held that unless a signature is put on the order by the issuing authority, it will have no effect in the eyes of the law therefore, the time to file an appeal would begin from the date on which the signature of issuing authority was put on the order.

Citation :
Writ Petition No. 9331 of 2022 dated September 21, 2022

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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