https://www.taxtmi.com/highlights?id=96201 Presumption of service by post governed the appeal, with proof of delivery under the General Clauses Act treated as prima facie evidence; the burden rested on the assessee to rebut non-receipt. The tribunal applied the doctrine that one cannot take advantage of ones own mistake (commodum ex injuria sua nemo habere debet) in light of unchanged registered principal place of business and misleading affidavits, concluding evidentiary presumption stood unrebutted. The consequence was acceptance of service at the registered address and dismissal of the appeal. en-us Wed, 21 Jan 2026 08:41:28 +0530 Wed, 21 Jan 2026 08:41:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96201 Presumption of service by post governed the appeal, with proof of delivery under the General Clauses Act treated as prima facie evidence; the burden rested on the assessee to rebut non-receipt. The tribunal applied the doctrine that one cannot take advantage of ones own mistake (commodum ex injuria sua nemo habere debet) in light of unchanged registered principal place of business and misleading affidavits, concluding evidentiary presumption stood unrebutted. The consequence was acceptance of service at the registered address and dismissal of the appeal. Highlights Service Tax Wed, 21 Jan 2026 08:41:28 +0530 https://www.taxtmi.com/highlights?id=96201