TaxTMI 
TaxTMI 
2018 (6) TMI 12
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....late authority has dismissed the appeal as time barred on the basis of a letter received from the Commissionerate indicating that the Order-in-Original served on appellant by Regd. Post acknowledgement due. 4. On perusal of the records, it is noticed that the appellant had claimed that the Order-in-Original dated 15.07.2015 was received by them on 23.11.2015. They filed appeal before the first appellate authority stating so. The first appellate authority sought for the records of the respondent department and noticed that as informed by department that the Order was served on appellant on 29.07/2015 by Regd. Post A/d and copy of the acknowledgement receipt was enclosed with the letter to the first appellate authority. The first appellate a....
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....62-16-17-ST, dated. 07-10-2016) passed by the Commissioner of Service Tax (Appeals), Hyderabad. Between Sri Shiridi Sai Travels, Flat No. 103, Adarsh Homes, Nizampet Road, Kukatpally, Hyderabad - 500 072. Appellants Vs. Commissioner Central Tax, Ranga Reddy GST Commissionerate, Ramkote, Hyderabad - 500 001. Respondent AFFIDAVIT 1.0 I, Y. Sankar Babu, Partner of Sri Shiridi Sai Travels hereby sincerely and solemnly affirm and state as follows. 2.0 I am the Partner of the appellant concern and as such I am well acquainted with the facts of the case and I am competent to swear this affidavit for and on behalf of the concern. 3.0 An appeal no. ST/31157/2016-ST [SM] (against O-I-A No. HYD-EXCUS-004-APP-162- 16-1....
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....ther, reference to the order to be appealed against (O-I-O No.011/2015-165-ADJN (ADC) (S.Tax), dated.15-07-2015 passed by the Additional Commissioner) is not mentioned on the acknowledgment card but in its place a file number is given, raising doubt as to the validity of the document. 9.0 The speed post receipt dated.22-07-2015 produced by the department in evidence of having served the impugned order does not contain reference to the said order namely O-I-O No.011/2015-165-ADJN (ADC) (S.Tax), dated.15-07-2015. Only a reference as O.R. no.182/2014 ADJN /JC/ST ADJN, dated.15-02-2015 is given. No clinching evidence that the impugned order was served on us on the dates i.e. 29-09-2015 / 22-09-2015 as claimed by the department subsists. 10.....
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....rcumstances mentioned above. I shall be highly grateful and obliged to hold that the appeal was filed in time, as otherwise we would be put to irreparable loss and hardship. And for this act of kindness we shall be grateful and obliged. For Sri Shiridi Sai Travels, Y. Sankar Babu, Partner." 6. In my considered view the records of the departmental authorities do not instil a confidence that the Order-in-Original dated 15.07.2015 was in fact received by responsible person of appellant. In my view, the receipt of the Order-in-Original being questioned by the appellant and presumably and there being an element of doubt of the signature on the acknowledgement card, Order-in-Original received by them on 23.11.2015, the appeal filed be....