https://www.taxtmi.com/caselaws?id=459817 Notice fixing the appellate hearing was sent to an address different from the one stated in the appeal, and that defect in service vitiated the fairness of the hearing; the notice-based appellate order could not stand. The Court also found that the appeal was not properly treated as time-barred on the material placed, because the petitioner asserted a later receipt date for the original order and dispatch of the appeal within the prescribed period; the limitation finding could not be sustained. The impugned appellate order was set aside and the matter remanded for fresh hearing with proper notice and a speaking order. en-us Thu, 06 Sep 2012 00:00:00 +0530 Mon, 30 Dec 2024 14:44:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459817 Notice fixing the appellate hearing was sent to an address different from the one stated in the appeal, and that defect in service vitiated the fairness of the hearing; the notice-based appellate order could not stand. The Court also found that the appeal was not properly treated as time-barred on the material placed, because the petitioner asserted a later receipt date for the original order and dispatch of the appeal within the prescribed period; the limitation finding could not be sustained. The impugned appellate order was set aside and the matter remanded for fresh hearing with proper notice and a speaking order. Case-Laws Indian Laws Thu, 06 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459817