Kernrechtsfrage
Whether the appeal against the cantonal decision was filed in time.
Extrahierter Entscheid
The appeal was time-barred because the challenged decision was served on 2013-06-08 and the 30-day deadline expired on 2013-07-08.
Extrahierte Begründung
The filing of 2013-09-23 came after the statutory deadline under Art. 100 Abs. 1 BGG.