https://www.taxtmi.com/caselaws?id=446182 The Tribunal allowed the appeal by remanding the case to the Commissioner (Appeals) for reconsideration on its merits. It was determined that the original order was not properly served to the appellant, as the dispatch via speed post was not proven to be received, and the employee who received the order did not notify the appellant. The Tribunal instructed that the case be reassessed with a reasonable opportunity for a hearing within four months. The appeal was thus allowed, taking into account the appellant's arguments regarding service and the limitation period during the COVID pandemic. en-us Thu, 14 Sep 2023 00:00:00 +0530 Tue, 28 Nov 2023 07:41:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446182 The Tribunal allowed the appeal by remanding the case to the Commissioner (Appeals) for reconsideration on its merits. It was determined that the original order was not properly served to the appellant, as the dispatch via speed post was not proven to be received, and the employee who received the order did not notify the appellant. The Tribunal instructed that the case be reassessed with a reasonable opportunity for a hearing within four months. The appeal was thus allowed, taking into account the appellant's arguments regarding service and the limitation period during the COVID pandemic. Case-Laws Service Tax Thu, 14 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446182