(1) Save as provided in sub-section (2), any person aggrieved by an order made by Controller or an adjudicating officer under this Act may prefer an appeal to a Cyber Appellate Tribunal having jurisdiction in the matter.
(2) No appeal shall lie to the Cyber Appellate Tribunal from an order made by an adjudicating officer with the consent of the parties.
(3) Every appeal under sub-section (1) shall be filed within a period of forty-five days from the date on which a copy of the order made by the Controller or the adjudicating officer is received by the person aggrieved and it shall be in such form and be accompanied by such fee as may be prescribed:
Provided that the Cyber Appellate Tribunal may entertain an appeal after the expiry of the said period of forty-five days if it is satisfied that there was sufficient cause for not filing it within that period.
Legal Commentary & Landmark Judgments: Section 57
Section 57 provides the statutory right of appeal to the Cyber Appellate Tribunal (TDSAT) for any person aggrieved by an order of the Controller or an Adjudicating Officer, prescribing a mandatory limitation period of forty-five days and strict pre-deposit requirements.
Calculate the forty-five-day limitation under Section 57 strictly from the verified date of actual receipt of the Adjudicating Officer's certified order; append proof of postal delivery or email delivery to establish timeliness in the appeal memo.