2022 (8) TMI 1096

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....tion filed on behalf of the appellant seeking condonation of delay] & CM APPL. 30892/2022[Application filed on behalf of the appellant seeking interim relief] 2. This appeal is directed against the final order dated 28.12.2021 passed by the Value Added Tax Appellate Tribunal, New Delhi [in short "Tribunal"], as also the order dated 23.05.2022 passed in the review application. 3. Via the final order, the Tribunal dismissed the appeal, on the sole ground that the appeal had been preferred after the prescribed period of limitation had expired and sufficient cause was not furnished to condone the delay. 4. A perusal of the order dated 28.12.2021 would show that the Tribunal, inter alia, was persuaded to dismiss the ap....

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.... In our opinion, although such practice is followed by assessees, this is not the mode of service which is prescribed in law, under Rule 62 of the DVAT Rules, 2004. 9. Furthermore, Mr Jain has relied upon the orders dated 17.01.2014 and 11.04.2014 issued by the Department of Trade and Taxes, to demonstrate that service, perhaps, could have only been completed via registered post. 10. Issue notice. 10.1 Mr Bhardwaj accepts notice on behalf of the respondent/revenue. 11. Mr Bhardwaj says that he will return with instructions. 11.1. In case instructions are received to resist the appeal, a reply will be filed, before the next date of hearing. 11.2. The reply would be accompanied by document....

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....e in the Ward 98. 2. If it was sent by the registered post in terms of Sub-rule (4) of Rule 64, then please provide the following:- a) Details of the post office from which it was dispatched; b) The date on which this order was dispatched; c) Address at which the order was sent by post; and d) the AD Card in evidence of the order being served by post; No such information is available in the Ward 98. 3. Please provide the inspection of the dispatched register. NA *No dispatch details of order no. F.SCTT-I,T&T/1798 dated 21.09.2017 are available in the Ward 98. Hence the information sought in the RTI cannot be provided." 5. A copy of the application, and the response received u....