If they are of the opinion that the appeal in manner known to law is time barred, then the merits need not be dealt, if the appeal is not time barred, the appeal would then be required to be effectively adjudicated on merits, with elaborate
Facts of the case:
Registration of the Petitioner as cancelled on the ground that the company is found to be non-existent at its registered principal place of business and that the petitioner failed to submit books of accounts either in the physical form or in the electronic form

Appellate authority while rejecting petitioner’s appeal on ground of Limitation also passed an order on merit, rejecting the contention of the Petitioner.

Against this rejection the Petitioner filed Writ before High Court.

High Court held:
In considering the issue of limitation by the Appellate Authority, the law would require several factors to be considered like receipt / service of the impugned order by the petitioner as assailed before the Appellate Authority.

As to whether, in the facts and circumstances of the case, a conclusive finding could be rendered that the appeal of the petitioner was time-barred, it was required to be decided as per law.

The Appellate Authority was not justified in recording findings on merits after having come to a conclusion that the appeal was not filed in time and was not maintainable.

Title: Tribest Fine Yarns Limited vs Union of India
Court: Bombay High Court
Citation: WRIT PETITION (L) NO.16377 OF 2023
Dated: 12-Sep-2023