Improper service by speed post defeated the time-bar objection and sent the appeal back for merits.

Service of an adjudication order by speed post was treated as not constituting proper service for the relevant period under the applicable limitation rules. As the assessee filed the appeal promptly after actual receipt of the order, the delay attributed by the lower appellate authority could not be sustained. The dismissal of the appeal as time-barred was therefore unsustainable, and the matter was remanded for decision on merits.

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Issues: Whether service of the adjudication order by speed post was a valid service for the purpose of computing limitation for filing the appeal.

Analysis: The prescribed mode of service under the applicable provision required service in the manner recognised by law, and service through speed post was treated as not being a proper service for the relevant period. Since the assessee filed the appeal immediately after receiving the order, the delay attributed by the lower appellate authority could not be sustained.

Conclusion: The dismissal of the appeal as time-barred was unsustainable, and the matter was remanded for decision on merits.

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