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Goods and Service TaxArticle·6 August 2025

Supreme Court on Service

By J the App

Executive Summary

The petitioner had contested the service of a Central Excise adjudication order under Section 37C, claiming improper delivery. However, both the High Court and Supreme Court found that service through speed post, not returned undelivered, was valid. The Court noted the petitioner’s knowledge of postal details weakened the non-service claim. Do read the snapshot by J the App by JustIDT on the matter.

The Hon’ble Supreme Court in the Petition for Special Leave to Appeal (C) No(s).14996/2025 [Arising out of impugned final judgment and order dated 06-02-2025 in CMRA No...

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