2025 (1) TMI 541

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....0.06.2024. By the said two orders, the Commissioner, CGST (Appeals), Meerut, has dismissed the two appeals filed by the Appellant for the financial years 2014-15 & 2015-16, as barred by limitation and therefore not maintainable. Since facts giving rise to the two appeals are similar, hence the two appeals are heard and decided together by this order. 2. Brief facts giving rise to the two appeals are that Order-in-Original No. 26/DC/CGST/GZB/21-22 dated 31.03.2022 was passed by the Dy. Commissioner (AE), CGST, Commissionerate Ghaziabad, confirming demand of service tax amounting to Rs 5,01,828/- along with interest and penalties for F.Y 2014-15. Similarly, Order-in-Original No. 27/DC/CGST/GZB/21-22 dated 31.03.2022 for F.Y 2015-16, was pass....

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....etor was updated and thereafter new GST registration certificate was issued for this address, since no proceedings were pending against the Appellant hence there was no occasion to inform the new address to the Service Tax Authorities. The ld. counsel further submitted that the two Show Cause Notices [SCN] were issued on 30.12.2020 and 22.04.2021 addressed to the old address, the Adjudication orders dated 31.03.2022 were also addressed to and dispatched to the old address and it was only when in April' 2024, the proprietor met the owner of the old premises, he came to know about the Adjudication orders for the very first time and accordingly he informed the entire facts to the Chartered Accountant and instructed him to file appeals by menti....

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....graph 6 of the Affidavit filed by the Appellant wherein the fact of service of Adjudication order on Shri S.K Jigwani has been admitted. 7. Heard both the sides and perused the appeal records. 8. On perusal of records, I find that there is no dispute over the fact that the Appellant was earlier issued Service Tax registration in Form ST-2 dated 14.01.2009 which mentions the address '221A, Rachna Sector-3A, Vaishali Ind Estate, Ghaziabad, Uttar Pradesh' ('old address') and upon enforcement of GST regime, the Appellant migrated to GST and was issued registration certificate in Form GST REG0-06 dated 28.07.2018 which also mentions the same old address. Thus, there is no dispute that till 28.07.2018 the Appellant was operating from the same o....

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....sistant Commissioner, CGST, Division-VI, Ghaziabad. 12. The submission of the ld. Authorized Representative that the Adjudication orders were served on Shri S.K Jigwani at the address available with the Department and the said fact is also admitted in the Affidavit filed by the Appellant, is also of no avail as Shri S.K Jigwani was only the owner of the old premises and there is no material on record to hold him the agent of the Appellant. 13. However, this is not the end of the matter. The Appellant while filing the two appeals, not only himself disclosed the date of service of Adjudication orders as 19.04.2022 but also requested for condonation of delay. On perusal of record, it clearly transpires that the two orders were dispatched by ....