Citation : 2025 Latest Caselaw 2020 Chatt
Judgement Date : 19 February, 2025
HIGH COURT OF CHHATTISGARH AT BILASPUR
TAXC No. 4 of 2020
M/S VIJAY PRATAP versus THE COMMISSIONER OF CENTRAL EXCISE AND
SERVICE TAX
19/02/2025 Mr. Adhiraj Surana, Advocate for the Appellant.
Mr. Maneesh Sharma, Advocate for the
Respondent.
In compliance of order dated 14.02.2025, Mr. Sharma has only produced photostate copy of the dispatch Register showing that the order-in-original dated 05.12.2017 was dispatched to the Appellant-Vijay Pratap herein by post on 15.12.2017, however it is not accompanied by any proof of delivery of the said article to the appellant therein.
The aforesaid documents containing four pages be kept on record.
With the consent of learned counsel for the parties, the matter is heard finally.
Reserved for the judgment.
Sd/- Sd/-
(Sanjay K. Agrawal) (Sanjay Kumar Jaiswal)
Judge Judge
Sourabh P.
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