https://www.taxtmi.com/caselaws?id=263267 Service of an appellate order at the address furnished in the memorandum of appeal is central to the presumption of service under the General Clauses Act and the Evidence Act. Where the order was sent to a different branch office and no satisfactory explanation was given for non-service at the proper address, the presumption stood rebutted. In that situation, delay in filing the appeal was not to be treated as deliberate or grossly negligent, and the litigant should not be denied a hearing on a technical objection. The delay was therefore condoned, the appeal restored, and the matter directed to be decided on merits. en-us Mon, 10 Aug 2015 00:00:00 +0530 Fri, 10 Jun 2016 16:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263267 Service of an appellate order at the address furnished in the memorandum of appeal is central to the presumption of service under the General Clauses Act and the Evidence Act. Where the order was sent to a different branch office and no satisfactory explanation was given for non-service at the proper address, the presumption stood rebutted. In that situation, delay in filing the appeal was not to be treated as deliberate or grossly negligent, and the litigant should not be denied a hearing on a technical objection. The delay was therefore condoned, the appeal restored, and the matter directed to be decided on merits. Case-Laws VAT and Sales Tax Mon, 10 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263267