https://www.taxtmi.com/caselaws?id=438482 Service of the appellate orders was treated as effective because the postal acknowledgment showed the same address the assessee had used in the revision petition, the delay-condonation application, and submissions before the Tribunal. The claim that the orders had been sent to an old or incorrect address was therefore found factually untenable. On that record, the Tribunal's conclusion that no proper explanation had been offered for the delay was supported, and no basis was found to interfere with the refusal to condone delay or the dismissal of the appeals as time-barred. en-us Wed, 19 Apr 2023 00:00:00 +0530 Thu, 01 Jun 2023 20:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438482 Service of the appellate orders was treated as effective because the postal acknowledgment showed the same address the assessee had used in the revision petition, the delay-condonation application, and submissions before the Tribunal. The claim that the orders had been sent to an old or incorrect address was therefore found factually untenable. On that record, the Tribunal's conclusion that no proper explanation had been offered for the delay was supported, and no basis was found to interfere with the refusal to condone delay or the dismissal of the appeals as time-barred. Case-Laws VAT and Sales Tax Wed, 19 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438482