https://www.taxtmi.com/caselaws?id=799095 Limitation for an appeal from an adjudication order runs from receipt of the order, not its dispatch. Valid service requires proof that the order was served in the prescribed manner; dispatch alone does not establish communication. In the absence of evidence of earlier service, the appeal filed after receipt of the certified copy was within time. Ex parte adjudication without proof that the assessee knew of the proceedings denies an effective opportunity of representation and breaches principles of natural justice. The limitation rejection could not stand, and the merits required adjudication after a reasonable opportunity to respond. en-us Thu, 06 Aug 2026 00:00:00 +0530 Thu, 17 Sep 2026 07:52:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799095 Limitation for an appeal from an adjudication order runs from receipt of the order, not its dispatch. Valid service requires proof that the order was served in the prescribed manner; dispatch alone does not establish communication. In the absence of evidence of earlier service, the appeal filed after receipt of the certified copy was within time. Ex parte adjudication without proof that the assessee knew of the proceedings denies an effective opportunity of representation and breaches principles of natural justice. The limitation rejection could not stand, and the merits required adjudication after a reasonable opportunity to respond. Case-Laws Service Tax Thu, 06 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799095