Service of process: failure to serve and lack of knowledge suspends limitation; delay condoned and appeal remitted.

When adjudication orders and show cause notices were not served but only uploaded on the authority's portal, the limitation period for appeal did not commence because the appellant lacked knowledge; the appellate authority erred by dismissing the appeal solely for delay without addressing defective service and absence of knowledge. The court found the petitioner approached promptly on obtaining knowledge, held the technical delay capable of condonation, set aside the dismissal, condoned the delay and remitted the matter to the appellate authority for fresh consideration on merits in favour of the assessee.

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Issues: Whether the appellate order dismissing the appeal as barred by limitation could be sustained where the adjudication order and notice to show cause were not properly served on the petitioner but only uploaded on the authority's portal.

Analysis: It is not in dispute that the notice to show cause and the adjudication order were not served upon the petitioner by any mode except by uploading them on the portal under the "Additional Notices and Orders" tab. Where a party is not duly served and therefore lacks knowledge of the adjudication order, the period of limitation for filing an appeal does not commence. The Appellate Authority dismissed the appeal solely on the ground of delay without addressing the failure of service and the consequent absence of knowledge. The petitioner approached the appellate authority immediately upon obtaining knowledge of the adjudication order. Given these facts, the technical delay is capable of being condoned and the appellate authority should have considered service and knowledge before dismissing the appeal on limitation grounds.

Conclusion: The appellate order dismissing the appeal on the ground of delay is set aside; the delay is condoned and the matter is remanded to the appellate authority for fresh consideration on merits. The decision is in favour of the assessee.

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