𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗧𝗶𝗺𝗲𝗹𝘆 𝗔𝗽𝗽𝗲𝗮𝗹 𝗙𝗶𝗹𝗶𝗻𝗴 📢 The Tribunal held: "Service of the adjudication order to an authorised legal representative, such as a Chartered Accountant, is not equivalent to service upon the appellant. Therefore, the appeal is not time-barred."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: Shree Developers 𝗜𝘀𝘀𝘂𝗲: Whether the service of order to an authorised representative qualifies as a proper service under Section 37C.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal clarified that an authorised legal representative (like a Chartered Accountant) is not an "authorised agent" as per Section 37C. The service of the order was invalid, as the appellant did not authorize the representative to receive it. Therefore, the order was considered communicated only on 22.07.2022, making the appeal timely.

𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼: 𝗧𝗶𝘁𝗹𝗲: Shree Developers vs. Commissioner CGST & Central Excise, Vadodara 𝗦𝗘𝗥𝗩𝗜𝗖𝗘 𝗧𝗔𝗫 𝗔𝗽𝗽𝗲𝗮𝗹 𝗡𝗼. 10509 of 2023-DB 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 05 September 2023 📜 This ruling emphasizes that only service directly to the appellant or their authorised agent fulfills Section 37C requirements.