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- Whether date of service of order to authorised representative can be considered for computing timelines to file appeal ?
Whether date of service of order to authorised representative can be considered for computing timelines to file appeal ?
TRT-2026-1197
Issue Favourable to Tax Payer ?:- yes
Held - Firstly, the authorised representative in the present case is authorised only to deal with cases pending for adjudication before the Adjudicating Authority. After the adjudication, the order must be served to the person for whom it is intended for. It is admitted fact that the adjudication order was not served to the appellant however the same was served to the authorised representative.
From the plain reading of the above authori.....
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