https://www.taxtmi.com/caselaws?id=446921 The Tribunal remanded the case to the Commissioner (Appeals) after determining that the appellant's appeal was improperly rejected on limitation grounds. The Tribunal found insufficient proof of the appellant's receipt of the Order-in-Original via speed post, and the employee's failure to inform the appellant of the order. Considering the Supreme Court's directive to exclude the COVID pandemic period from limitation calculations, the Tribunal instructed the Commissioner (Appeals) to hear the appeal on its merits, granting the appellant a reasonable opportunity for a hearing within four months. en-us Wed, 29 Nov 2023 00:00:00 +0530 Fri, 15 Dec 2023 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446921 The Tribunal remanded the case to the Commissioner (Appeals) after determining that the appellant's appeal was improperly rejected on limitation grounds. The Tribunal found insufficient proof of the appellant's receipt of the Order-in-Original via speed post, and the employee's failure to inform the appellant of the order. Considering the Supreme Court's directive to exclude the COVID pandemic period from limitation calculations, the Tribunal instructed the Commissioner (Appeals) to hear the appeal on its merits, granting the appellant a reasonable opportunity for a hearing within four months. Case-Laws Service Tax Wed, 29 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446921