Notice sent on Incorrect Address: Valid service of notice cannot be presumed

Global Construction (A Proprietorship Firm) Vs Union of India (Jharkhand High Court)

The appeal has been rejected by the Commissioner (Appeals), Central Goods & Services Tax and Central Excise, Ranchi only on the point of limitation since it was preferred after almost 2 years and 9 months on 29.09.2021. Under Section 85 of the Finance Act, 1994 the statutory limit of 60 days is prescribed for preferring an appeal. The delay, if any, is condonable up to 30 days beyond the period of 60 days under Section 85(3A) of the Act.

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