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Period of limitation for filing a rectification application

In Liladhar T Khushlani vs. Commissioner of Customs, the assessee filed a rectification application and claimed that it was maintainable as it was filed within six months from the date of service of notice of the order, which was sought to be rectified. However, the learned CESTAT dismissed the said application considering the starting point of limitation of rectification as the date of the order sought to be rectified.

The Gujarat High Court had to consider the question whether for the purpose of filing the rectification application, period of limitation of six months would commence from the date of the order, which is sought to be rectified or from the date of receipt of the order sought to be reviewed /rectified by the concerned assessee?

Referring to judgements in Vadilal Industries Ltd. Vs. Union of India reported in 2006 (197) ELT 160 (Gujarat) and Devang Kamleshbhai Mehta & Ors. Vs. State of Gujarat & Ors. the court held that for purposes of filing a rectification application, the period of limitation of six months commences from the date of receipt of the order sought to be rectified by the assessee and not from the date of passing of the order.

Note:

In this connection, it would be pertinent to mention that in Srinivas Sashidhar Chaganty vs. ITO (ITAT Hyderabad), the tribunal has held that the period of limitation for filing a rectification application is six months from the end of the month in which the “order is passed” and not from the date of “receipt of the order”. Even if a liberal view is taken, it can be considered as the date of uploading of the order on the ITAT website. The uploaded orders can be accessed by the assessee and constitutes service of the order upon the assessee.

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