TaxTMI 
TaxTMI 
2025 (8) TMI 1786
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.... regard 1 find that Commissioner (Appeals) being creature of law is bound by the machinery provisions contained in the statute and cannot exceed the jurisdiction contained in the statute. Further, Commissioner (Appeals) also does not have power of writs, available only to the Hon'ble High Courts and the Supreme Court. Thus, without going into merit of the case, in the light of the statutory provision as mentioned above, the appeal is rejected on the ground of being time barred." 2.1 Against the Order-in-Original 448/AC/CGST/LKOIII/21-22 dated 24.03.2022, appellant filed appeal on 22.12.2022 before Commissioner (Appeals). 2.2 As the appeal has been filed beyond the statutory period of limitation and also the period which could have....
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.... the orders of the lower authorities. 4.1 I have considered the impugned orders along with the submissions made in appeal and during the course of argument. 4.2 I find that the Learned Commissioner (Appeals) has not decided the appeal before him on merits and dismissed the same on the ground of limitation, by relying on the decision of Hon'ble Jharkhand High Court in case of Milan Poddar [(2013) 357 ITR 619]. 4.3 Appellant after dismissal of the appeal as above appellant sought information from the jurisdictional authorities and the postal authorities in respect of delivery of the order dated 24.03.2022 under Right to Information Act. The information furnished by the authorities under RTI Act is reproduced below: 4.4 When the ma....
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...., 1944 reads as follows: "37C. Service of decisions, orders, summons, etc.- (1) Any decision or order passed or any summons or notices issued under this Act or the rules made thereunder, shall be served,- (a) by tendering the decision, order, summons or notice, or sending it by registered post with acknowledgment due or by speed post with proof of delivery or by courier approved by the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963), to the person for whom it is intended or his authorised agent, if any; (b) if the decision, order, summons or notice cannot be served in the manner provided in clause (a), by affixing a copy thereof to some conspicuou....
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....ided in terms Section 37C of the Central Excise Act, 1944. 4.9 Thus in view of any evidence to establish that the service of the Order-in-Original was effected in the manner specified by the statute, the appellant is justified in asserting that as the order was actually received by the appellant on 31.10.2022 and the period of limitation would start to run from the said date. 5 Appellant filed the appeal on 22.12.2022 before the Commissioner (Appeal). Counting from the date of actual receipt of order in original by the appellant on 30.10.2022 the appeal was filed before Commissioner (Appeals) within the statutory period of limitation prescribed as per section 85 of the Finance Act, 1994. As the appeal has been filed within sixty days ....
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....e Content of Dispatch No.1541 (SL dated 24.03.22) sent by your office to my office B- 11, Sector B. Aliganj Lucknow-226024 Order in original No. 448/AC/CGST/LKO-111/21-22 dated 24.03.2022 was dispachted through Dispatch No. 1541 (SL dated 24.03.22) . If being aggrieved with the information, an appeal may be filed with the Joint/Additional Commissioner, Appeallate Authority, Central GST & Central Excise, 7- A. Ashok Marg, Lucknow within 30 days from receipt of the letter under Section 19(1) of the RTI Act, 2005. (Jeeju France 36/9/22 Yours Sincerely CGST & Central Excise. Division -Lucknow-III Department of Posts, India Ole the Sr. Supdt, of Post Offices, Lucknow Division, Lucknow-226007 To. Shri S. N. Gupta S/c Shri Kalash....
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.... NAGAR, LUCKNOW-206010 e-mail: cgstlkodiv3/@gmail.com Ph: 0522 2324570 NATION TAX MARKET F.No. CGST/R-IL/D-III/TP/15-16/Gupta Ajay/140/2020 Dated 18-07-2025 F.No. CGST/R-IL/D-III/TP/15-16/Gupta Ajay/140/2020 Dated 18-07-2025 To The Assistant Commissioner (A.R.). CESTAT, 38, M.G. Marg, Civil Lines, Allahabad-211001, Sir. Subject: Service Tax Appeal No. ST/70634/2024 in the matter of M/s Cupta Ajay Kumar & Co. Nolda vs. CCE, Lucknow- regarding delivery status of Order-in-Original No. 448/AC/CGST/LKO-111/21-22 dated 24-03-2022 - reg .- C/reg. Please refer to your office letter No. ST/70634/2024/1616 dated 11-07-2025 on the captioned subject, wherein a report has been sought regarding any attempt made by this office to ....