Service Tax
TRT-2025-
Cestat Ahmedabad
Date:-05-09-23
In:-
Issue Favourable to Tax Payer ?:-
Order Date – 05 September 2023
Parties: Shree Developers Vs Commissioner CGST & Central Excise, Vadodara
Facts –
- The Appellant, Shree Developers, filed an appeal and the same was rejected by the learned Commissioner (Appeals) as time-barred on the ground that the order-in-original was received by authorised representative of the appellant on 02.11.2018 and the appeal was filed on 19.09.2022. Accordingly, the delay is more than three years and the same is time-barred.
- It was also contended that since the service of order was made to authorised representative it is proper and legal service of order in terms of Section 37C therefore, the date of receipt of order by the authorised representative is to be taken as date of communication of the order.
- The Appellant submits that order was never served upon the appellant until 22.07.2022 when the recovery proceedings were initiated against the appellant.
Issue –
- Whether the service of order made to authorised representative is proper in terms of Section 37C?
Order –
- The Tribunal observed that the adjudication order was not served to the appellant however the same was served to the authorised representative. Further in terms of clause 3 of the authorization letter the authority is not given to the authorised representative for receiving the order.
- Moreover, as per Section 37C, the order can be served only either to the person for whom it is intended or his authorised agent. Authorised legal representative cannot be equated with an authorised agent of the assessee. For this reason also service of the order to authorised representative i.e. Chartered Accountant dealing with the matter before the Adjudicating Authority is not legal and proper.
- Thus, it was held that the subsequent service of the order copy to the appellant on 22.07.2022 is the date of communication of the order-in-original to the appellant. Accordingly, the appeal filed on 19.09.2022 is well within the prescribed time limit of two months (60days), therefore, there is no delay in filing the appeal. Accordingly the impugned order is set-aside and the appeal is allowed by way of remand.
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