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HomeIndirect TaxesOIO Service On Assessee Not Complete If Dept. Fails To Prove Service:...

OIO Service On Assessee Not Complete If Dept. Fails To Prove Service: CESTAT

Indirect Taxes

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By Mariya Paliwala
cestat

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The Allahabad Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that in the absence of proof of delivery under Section 37C of the Central Excise Act, 1944, the appeal could not be dismissed on limitation. The bench of P.K. Choudhary (Judicial Member) has observed that it was incumbent upon the department…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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