https://www.taxtmi.com/caselaws?id=161284 The High Court allowed the writ petition, condoned the delay, and remitted the case back to the Tribunal for deciding the petitioner's applications for reference on merits. The Court found in favor of the petitioner regarding the communication and receipt of orders, emphasizing the burden on the department to prove proper service. The Court ruled that the presumption of service through registered post is rebuttable, with the burden of proof lying with the department. Despite the respondent's plea of delay and latches, the Court decided not to dismiss the petition on technical grounds and directed the Tribunal to decide the reference applications on merits. en-us Wed, 13 Nov 2002 00:00:00 +0530 Mon, 13 Jan 2014 16:36:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161284 The High Court allowed the writ petition, condoned the delay, and remitted the case back to the Tribunal for deciding the petitioner's applications for reference on merits. The Court found in favor of the petitioner regarding the communication and receipt of orders, emphasizing the burden on the department to prove proper service. The Court ruled that the presumption of service through registered post is rebuttable, with the burden of proof lying with the department. Despite the respondent's plea of delay and latches, the Court decided not to dismiss the petition on technical grounds and directed the Tribunal to decide the reference applications on merits. Case-Laws VAT and Sales Tax Wed, 13 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161284