2022 (8) TMI 1096

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....nation 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 appeal on the ground of limitation, as the affidavit filed by the Chartere....

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....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 documents, to show as to when the order impugned before the Tribunal i.e., the order dated 4/21.09.2017, was dispatched, and the mode of dispatch adopted by ....