Condonation of delay in filing appeal - The presumption of proof ...

Case Laws Service Tax

January 16, 2023

Condonation of delay in filing appeal - The presumption of proof of service of notice is a rebuttable piece of evidence and the track consignment report having an incomplete address of the petitioner valid service of notice of the order in original cannot be presumed. Section 27 of the General Clauses Act as quoted at paragraph 6 of the impugned appellate order also provides that service shall be deemed to be effected by properly addressing, prepaying and posting it be registered post. - HC

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Condonation of delay in filing appeal - The presumption of proof ...

Case Laws Service Tax

January 16, 2023

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