The study focuses on the issue of adjudication by the appellate authority after the expiration of the limitation period in cases involving fines for damage, destruction, or removal of a tree or shrub without a permit or notification. A critical assessment is made of the position taken by the Supreme Administrative Court in rulings II OSK 35/18 and III OSK 1242/22, according to which the appellate authority may substantively resolve the case if the first-instance authority issued a decision before the expiration of the limitation period. It is pointed out that this approach does not take into account the principle of two-instance proceedings and the essence of the appellate procedure, which is not limited to reviewing the first-instance decision but also includes reconsidering and resolving the case. The study further examines whether compliance with the limitation period requires the appellate authority’s decision imposing an administrative fine to be delivered to the party or whether its mere issuance suffices. It was concluded that the decision must be delivered to the party before the expiration of this period.