https://www.taxtmi.com/caselaws?id=777764 HC allowed the petition, holding the appeal was not time-barred. The court found postal records and the appellant's conduct supported that the impugned order dated 30 Mar 2023 was not served on 11 Apr 2023 and was obtained only on 17 Aug 2023, after which the appeal was filed within a month. The Joint Commissioner (Appeals) order of 27 Jan 2025 was set aside, the appellant's appeal restored to the file for adjudication on merits in accordance with law, with all substantive contentions left open. en-us Tue, 02 Sep 2025 00:00:00 +0530 Thu, 04 Sep 2025 08:40:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777764 HC allowed the petition, holding the appeal was not time-barred. The court found postal records and the appellant's conduct supported that the impugned order dated 30 Mar 2023 was not served on 11 Apr 2023 and was obtained only on 17 Aug 2023, after which the appeal was filed within a month. The Joint Commissioner (Appeals) order of 27 Jan 2025 was set aside, the appellant's appeal restored to the file for adjudication on merits in accordance with law, with all substantive contentions left open. Case-Laws GST Tue, 02 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777764