https://www.taxtmi.com/caselaws?id=797830 Limitation for an appeal before the Commissioner (Appeals) commences when the aggrieved assessee receives the adjudicating order. Postal tracking and acknowledgement records distinguished delivery to an intermediary sub-post office from actual delivery at the assessee's branch-office address. Receipt at the intermediary post office could not be treated as receipt by the assessee. On the recorded actual delivery date, the appeal was within the prescribed limitation period, making dismissal as time-barred unsustainable and requiring fresh consideration on merits. en-us Tue, 04 Aug 2026 00:00:00 +0530 Fri, 28 Aug 2026 20:42:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797830 Limitation for an appeal before the Commissioner (Appeals) commences when the aggrieved assessee receives the adjudicating order. Postal tracking and acknowledgement records distinguished delivery to an intermediary sub-post office from actual delivery at the assessee's branch-office address. Receipt at the intermediary post office could not be treated as receipt by the assessee. On the recorded actual delivery date, the appeal was within the prescribed limitation period, making dismissal as time-barred unsustainable and requiring fresh consideration on merits. Case-Laws Service Tax Tue, 04 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797830