2025 (8) TMI 1405

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....h the order in original and as such by an e-mail communication dated 24th October, 2024 had called upon the office of the Assistant Commissioner, Central Goods and Service Tax to supply the petitioner with the copy of the order in original. Pursuant to and in terms of the aforesaid, the Superintendent of CGST and CS Gangtok Division by communication in writing dated 6th August, 2024 while informing the petitioner that the order in original was booked with the postal department for service on 24th January, 2023 and delivery thereof was confirmed on 2nd February, 2023 had, however, supplied a signed copy of the order in original to the petitioner, so as to enable the petitioner to prefer an appeal thereform. The petitioner had since preferred....

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....ed with the copy of the order in original and as such the appellate authority had already rejected the appeal on the ground of delay. No interference is called for. 5. Having heard the learned advocates appearing for the respective parties and having considered the materials on record, I find that the petitioner claims that the petitioner was not served with the copy of the order in original dated 20th January, 2023. 6. Records would also reveal that by cover up letter dated 6th August, 2024, a signed copy of the order in original duly certified was provided to the petitioner, so as to enable the petitioner to file an appeal. However, by such letter, the respondents had categorically made it clear that the petitioner had been served w....

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....t, the right to prefer the appeal under the said Section commence from the date of receipt of the order in original. Though there was a delay in preferring the appeal, the same was explained and was supported by medical certificate. 11. Be that as it may, that fact remains, the petitioner had not put in the pre-deposit. It is equally true that the petitioner has an alternative remedy as rightly pointed out by Mr. Agarwal. 12. However, in my view, at this stage, it would be prudent to permit the petitioner with an opportunity to make payment of pre deposit for maintaining the appeal, provided the petitioner deposits the amount of pre-deposit amount with the respondents within a period of two weeks from date, as permitting the petitione....