https://www.taxtmi.com/caselaws?id=433718 The Tribunal allowed the appeal, remanding the matter back to the Commissioner (Appeals) for reconsideration of the limitation issue in accordance with legal provisions and a Supreme Court judgment referenced by the appellant. The impugned order was set aside, emphasizing the importance of proper examination of service of the order as per Section 37C and relevant legal principles established by the Supreme Court. The decision underscored the necessity of adhering to procedural requirements, particularly regarding order service, and avoiding dismissal of appeals based solely on technical grounds without thorough legal examination. en-us Thu, 05 Jan 2023 00:00:00 +0530 Wed, 08 Feb 2023 07:34:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433718 The Tribunal allowed the appeal, remanding the matter back to the Commissioner (Appeals) for reconsideration of the limitation issue in accordance with legal provisions and a Supreme Court judgment referenced by the appellant. The impugned order was set aside, emphasizing the importance of proper examination of service of the order as per Section 37C and relevant legal principles established by the Supreme Court. The decision underscored the necessity of adhering to procedural requirements, particularly regarding order service, and avoiding dismissal of appeals based solely on technical grounds without thorough legal examination. Case-Laws Service Tax Thu, 05 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433718