In Absence of Proof of Receipt of Order-in-Original to Appellant sent by Speed Post, same can’t be held to have been Served: CESTAT [Read Order]

Only sending the Order-in-Original by speed post cannot be considered to have been served to the Appellant held the CESTAT

By Sunayana Dhal - On December 22, 2023 12:10 pm - 2 mins read

In Absence - Proof of Receipt - Order-in-Original - Appellant - Speed Post, same can't be held to have been Served- CESTAT-TAXSCAN

The Delhi bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that in the absence of proof of receipt of order-in-original to the appellant sent by speed post, the same cannot be held to have been served. The appellant provided repairs, reconditioning, restoration or decoration, or other similar services for motor vehicles…

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