https://www.taxtmi.com/caselaws?id=787265 Addresses validity of service under Section 37C (as applied by Section 83) and condonation of delay. Holds that proof of dispatch by speed post coupled with subsequent in-person delivery with a dated acknowledgement meets statutory proof-of-service requirements; denial of receipt and age of recipient did not negate acknowledged delivery. Regarding delay, absence of a bona fide explanation, shifting reasons, and prior opportunities for hearing demonstrated lack of due diligence, so a 318-day delay was not condoned. Operative effect: service deemed valid and condonation application rejected, leading to dismissal of the appeal. en-us Wed, 25 Feb 2026 00:00:00 +0530 Mon, 02 Mar 2026 08:34:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787265 Addresses validity of service under Section 37C (as applied by Section 83) and condonation of delay. Holds that proof of dispatch by speed post coupled with subsequent in-person delivery with a dated acknowledgement meets statutory proof-of-service requirements; denial of receipt and age of recipient did not negate acknowledged delivery. Regarding delay, absence of a bona fide explanation, shifting reasons, and prior opportunities for hearing demonstrated lack of due diligence, so a 318-day delay was not condoned. Operative effect: service deemed valid and condonation application rejected, leading to dismissal of the appeal. Case-Laws Service Tax Wed, 25 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787265