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2015 (8) TMI 1184 - HC - VAT and Sales TaxCondonation of delay – Invalid service of notice – Appellant seeks to set aside impugned order of Tribunal-VAT dismissing its application filed for condonation of 907 days’ delay in filing appeal as well as appeal, being barred by limitation – Held that:- Admittedly revenue instead of sending order at address of appellant had sent same to Branch Office of appellant, which as per appellant was never received – Tribunal has wrongly drawn presumption of service upon appellant under Section 27 of General Clause Act, 1897 – Appellant never requested revenue to send copy of order upon address of its branch office –Revenue could not give any satisfactory explanation for not sending copy of order to appellant, upon its address given in memorandum of appeal – Well settled that party should not be condemned unheard and case should not be rejected on technical grounds, rather should be decided on merit unless delay is attributable to gross negligence of party – Therefore order of Tribunal liable to be set aside – Delay of 907 days’ in filing appeal hereby allowed – Tribunal directed to decide appeal of appellant on merit in accordance with law – Decided in favour of Assesse.
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