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CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL

ALLAHABAD

REGIONAL BENCH - COURT NO. I

Service Tax Appeal No.70139 of 2026

(Arising out of Order-in-Appeal No. 309-ST-APPL-LKO-2023, dated -

25.04.2023 passed by Commissioner (Appeals) CGST & Central Excise,

Lucknow)

M/s Ram Construction Co …..Appellant

(Prop Shri Arvind Kumar Singh Yadav,

4/21, Sulabh Awas, Sector-4, Gomti Nagar,

Lucknow, Uttar Pradesh 226010)

VERSUS

Commissioner, CGST & Central, Lucknow

….Respondent

(7-A Ashok Marg GST Bhawan,

Lucknow, Uttar Pradesh 226001)

APPEARANCE

Shri A. P. Mathur, Advocate for the Appellant

Shri Santosh Kumar, Authorized Representative for the Respondent

CORAM:

HON’BLE MR. P.K. CHOUDHARY, MEMBER (JUDICIAL)

HON’BLE MR. RAJEEV TANDON, MEMBER (TECHNICAL)

FINAL ORDER NO.-70122/2026

DATE OF HEARING : 27.04.2026

DATE OF DECISION : 27.04.2026

P. K. CHOUDHARY:

Heard both the sides and perused the appeal records.

2. We find that the learned Commissioner (Appeals) has not

decided the appeal on merits but rejected the same on limitation

on the ground that the appeal filed by the Appellant before him

was delayed beyond the condonable period.

3. It is the case of the Appellant-Assessee that the Order-In-

Original dated 09.05.2018, dispatched by the Department on

09.05.2018, was never received by them. It was only, when the

accounts of the petitioner were seized in execution proceedings,

the Accountant of the petitioner went to the office of the

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Respondents and then he came to know that an order has been

passed. The Appellant submits that they have received the Order-

In-Original dated 09.05.2018 on 31.08.2022 and filed the appeal

before the First Appellate Authority on 16.09.2022 which is well

within time.

3. We find from the impugned order that the Order-In-Original

was dispatched by Speed Post vide Letter C.No.107-

STC/RamConst./LKO/RNG-4/2014/608 dated 09.05.2018, but no

details of the Speed Post number has been mentioned in the order

evidencing delivery of the order.

4. Nothing has been brought on record in this respect. It is an

anathema in law to decide the matter without due notice to the

concerned party. Every effort must be taken to meaningfully and

realistically serve the affected party so as not merely to ensure

that he has knowledge thereof but also to enable him to initiate

any permissible action. The provisions of Section 37C regarding

service of decision etc. are reproduced for ready reference:-

““SECTION 37C. - (1) Any decision or order passed or

any summons or notices issued under this Act or the

rules made thereunder, shall be served, -

(a) By tendering the decision, order, summons or

notice, or sending it by registered post with

acknowledgment due, to the person for whom it is

intended or his authorised agent, if any;

(b) if the decision, order, summons or notice cannot

be served in the manner provided in clause (a), by

affixing a copy thereof to some conspicuous part of the

factory or warehouse or other place of business or usual

place of residence of the person for whom such decision,

order, summons or notice, as the case may be, is

intended;

(c) If the decision, order, summons or notice cannot

be served in the manner provided in clauses (a) and (b),

by affixing a copy thereof on the notice board of the

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officer or authority who or which passed such decision or

order or issued such summons or notice.

(2) Every decision or order passed or any summons or

notice issued under this Act or the rules made

thereunder, shall be deemed to have been served on the

date on which the decision, order, summons or notice is

tendered or delivered by post or a copy thereof is affixed

in the manner provided in sub-section (1).”

5. We find that the Tribunal and the superior courts have

consistently held that since all the notices, decisions, orders,

summons etc. should be in compliance of Section 37C, otherwise

it leads to miscarriage of justice. Hon’ble Supreme Court in the

case of Saral Wire Craft Pvt. Ltd. V/s Commissioner o