2019 (11) TMI 496

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....JUSTICE DILIP GUPTA, PRESIDENT AND HON'BLE MR. BIJAY KUMAR, MEMBER (TECHNICAL) Present for the Appellant: None Present for the Respondent: Shri A. Thaplial, DR ORDER Justice Dilip Gupta: The Appeal was filed in the office on 17 July, 2019 to assail the order dated 31 January, 2019 passed by the Commissioner of Central Goods and Service Tax, New Delhi. The Appeal was filed with certain defects....

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..... Even today no one has appeared to press the delay condonation Application. 4. The delay condonation Application has been perused. It is stated that the applicant had informed the Department for a change in the e-mail address and a certificate of incorporation pursuant to the change of name had also been filed in December, 2018. The impugned order was, however, sent at the old address of the app....

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....ress. This apart, it is also not the case of the Appellant that when the order was sent to the earlier Vasant Vihar address, it was not received by the Appellant. All that is stated is that the Vasant Vihar office ought to have forwarded the order to the Appellant immediately but it failed to do so. The Appellant has also not indicated the date on which the Vasant Vihar office forwarded the order ....