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    <title>2025 (1) TMI 541 - CESTAT ALLAHABAD</title>
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    <description>CESTAT Allahabad held that appeals were not time-barred when adjudication orders were served at appellant&#039;s old address after change of address. The tribunal found that appellant became aware of orders only when envelopes were provided by the old premises owner, and the actual dispatch date was much later than date mentioned in appeals due to chartered accountant&#039;s error contrary to appellant&#039;s instructions. Considering proprietor&#039;s medical condition and peculiar facts, appeals were filed within statutory period. Impugned orders set aside and matter remanded to Commissioner (Appeals) for hearing on merits without limitation objection.</description>
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    <pubDate>Thu, 02 Jan 2025 00:00:00 +0530</pubDate>
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      <title>2025 (1) TMI 541 - CESTAT ALLAHABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=764479</link>
      <description>CESTAT Allahabad held that appeals were not time-barred when adjudication orders were served at appellant&#039;s old address after change of address. The tribunal found that appellant became aware of orders only when envelopes were provided by the old premises owner, and the actual dispatch date was much later than date mentioned in appeals due to chartered accountant&#039;s error contrary to appellant&#039;s instructions. Considering proprietor&#039;s medical condition and peculiar facts, appeals were filed within statutory period. Impugned orders set aside and matter remanded to Commissioner (Appeals) for hearing on merits without limitation objection.</description>
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      <pubDate>Thu, 02 Jan 2025 00:00:00 +0530</pubDate>
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