2025 (4) TMI 731

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.... the Respondent: Ms. Maya Majumdar a/w Ms. Megha Bajoria, Advocates. P. C. 1. Rule. Respondents waive service. The Rule is made returnable immediately at the request of and with the consent of the learned Counsel for the parties and heard finally. 2. This Petition challenges the Order-in-Appeal No.SK/395/Appeals-II/ME/2023-24 dated 18th April 2024 read with Rectification Rejection Order dated....

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....e, we find that no contrary evidence is produced by Respondent No. 1 to doubt the correctness of the claim of the Petitioner about the date of communication of the Order-in-Original dated 24th April 2023 being 29th April 2023. The difference in the date of the Order-in- Original and the date of receipt as claimed by the Petitioner is reasonable. Even otherwise, under Section 107 (4) of the CGST Ac....