https://www.taxtmi.com/caselaws?id=426857 The High Court set aside the Tribunal's orders dismissing the appeal due to delay in filing. The appellant's contention of non-receipt of the order shifted the burden to the respondent, who failed to prove delivery. The prescribed mode of service was not followed, and lack of evidence of dispatch raised doubts. With the respondent unable to locate documents, the matter was remanded for a hearing on the appeal's merits. The High Court directed the Tribunal to proceed with the hearing, revoked the cost order, and closed pending applications. en-us Wed, 17 Aug 2022 00:00:00 +0530 Sat, 27 Aug 2022 08:16:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426857 The High Court set aside the Tribunal's orders dismissing the appeal due to delay in filing. The appellant's contention of non-receipt of the order shifted the burden to the respondent, who failed to prove delivery. The prescribed mode of service was not followed, and lack of evidence of dispatch raised doubts. With the respondent unable to locate documents, the matter was remanded for a hearing on the appeal's merits. The High Court directed the Tribunal to proceed with the hearing, revoked the cost order, and closed pending applications. Case-Laws VAT and Sales Tax Wed, 17 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426857