https://www.taxtmi.com/caselaws?id=448645 Limitation for filing the appeal had to run from service of the Order-in-Original, not merely from the date it was posted. The record showed that the order sent on 30.12.2022 was returned undelivered and no effective further service steps were taken, so the assessee was treated as having received it only on 07.03.2023. On that basis, the appeal filed on 22.05.2023 was within time, and rejection of the appeal solely as time-barred was unsustainable. The limitation objection was rejected, the dismissal order was set aside, and the appeal was restored before the Commissioner (Appeals). en-us Tue, 09 Jan 2024 00:00:00 +0530 Fri, 25 Apr 2025 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448645 Limitation for filing the appeal had to run from service of the Order-in-Original, not merely from the date it was posted. The record showed that the order sent on 30.12.2022 was returned undelivered and no effective further service steps were taken, so the assessee was treated as having received it only on 07.03.2023. On that basis, the appeal filed on 22.05.2023 was within time, and rejection of the appeal solely as time-barred was unsustainable. The limitation objection was rejected, the dismissal order was set aside, and the appeal was restored before the Commissioner (Appeals). Case-Laws GST Tue, 09 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448645