# M/S Bambino Agro Industries Ltd v. State of U.P. & Ors

- **Citation:** (2025) 12 ILRA 1176
- **Court:** High Court of Judicature at Allahabad
- **Decided:** 2025-12-19
- **Bench:** Saumitra Dayal Singh, Indrajeet Shukla
- **Source:** https://unisonlegal.in/judgment/allahabad-high-court/m-s-bambino-agro-industries-ltd-v-state-of-u-p-ors-54821
- **Pages:** 57

## Text

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1176 INDIAN LAW REPORTS ALLAHABAD SERIES
further held that mechanical addition of
offences under the SC/ST Act, without
specific
material,
vitiates
the
entire
prosecution.

31. The ratio laid down in the
aforesaid judgments squarely applies to the
facts of the present case, where the
appellant is not named in the FIR, no
specific role or overt act is attributed to
him, the dispute is predominantly civil and
revenue in nature, the proceedings have
been initiated after an unexplained and
inordinate delay of more than two decades,
and the provisions of the SC/ST Act have
been
invoked
without
satisfying
the
mandatory statutory ingredients.

32. This unexplained inaction on
the part of the State further weakens the
prosecution case and lends support to the
contention that the present proceedings are
an afterthought, initiated belatedly and
without foundational civil adjudication.

33. In the considered opinion of
this Court, continuation of the criminal
proceedings would result in miscarriage of
justice and would amount to abuse of the
process of law.

34. In view of the above, the
instant criminal appeal is allowed. The
impugned cognizance/summoning order
dated 20.03.2023 passed by the Special
Judge (SC/ST Act), Gautam Budh Nagar in
Sessions Trial No. 364 of 2023 (State vs.
Maloo
&
others),
the
chargesheet/Supplementary Charge sheet, and the
entire criminal proceedings arising out of
Case Crime No. 280 of 2022, under
Sections 420, 467, 468, 471, 384, 120-B
IPC and Section 3(1)(f) of the SC/ST Act,
Police Station Dadri, District Gautam Budh
Nagar stand quashed.
---------
(2025) 12 ILRA 1176
ORIGINAL JURISDICTION
CIVIL SIDE
DATED: ALLAHABAD 19.12.2025

BEFORE

THE HON'BLE SAUMITRA DAYAL SINGH, J.
THE HON'BLE INDRAJEET SHUKLA, J.

Writ Tax No. 2707 of 2025 alongwith other
cases

M/S Bambino Agro Industries Ltd.
 ...Petitioner
Versus
State of U.P. & Ors. ...Respondents

ISSUE FOR CONSIDERATION
Whether uploading Show Cause Notices and
Adjudication Orders on the GSTN portal or
sending intimation via email/SMS amounts to
valid "communication" under Section 107 of the
GST Acts, thereby triggering limitation for
appeal.

Whether electronic service alone can be treated
as deemed service under Section 169 of the
GST Acts.

HEADNOTES
Tax Law - U.P. Trade Tax Act, 1948 -
Sections - 9, 30 - U.P. Value Added Tax
Act, 2008 - Section 32, 55, - Central
Excise Act, 1944 - Section - 35, 37C -
Customs Act, 1962 - Section - 128, 153 -
Finance Act, 1994 (Service Tax law) -
Section 83, 85 - Income Tax Act, 1961 -
Section 127, 249, 282 - Goods and
Services Tax Act, 2017 (State & Central
GST Acts) - Section - 107, 107(1), 107(4),
107(11),
161,
169,
169(c)(d),
-
Information
Technology
Act,
2000
-
Section - 4, 12, 13 - Writ petitions - filed by
small and medium traders/manufacturers -
challenging the ex parte GST adjudication
orders, with the dispute centered on whether
service of Show Cause Notices and orders solely
through electronic mode (GSTN portal/email
alerts) amounted to valid "communication"
under Section 107 of the GST Acts so as to start
12 All. M/S Bambino Agro Industries Ltd. Vs. State of U.P. & Ors.
1177
limitation for appeal - petitioners pleaded
violation of natural justice - also contending that
uploading alone does not impart knowledge of
contents and hence cannot be treated as service
- Court examined Section 169 of the GST Acts
and the Information Technology Act, 2000, -
held that, while electronic service is legally
permissible, the deeming fiction of constructive
service applies only to tendering, speed post
with
acknowledgment,
publication,
and
affixation, not to email or portal uploading -
since GSTN admitted it lacks mechanisms to
verify when taxpayers actually view uploaded
documents, mere uploading or intimation cannot
amount to "communication," - limitation for
appeal
begins
only
upon
effective
communication,
not
technical
receipt
-
accordingly, the Court set aside the impugned
adjudication orders subject to deposit of 10% of
disputed tax within four weeks - with direction
to the adjudicating authorities to supply notices
and relied-upon documents, allow replies, fix
hearings with proper notice, and conclude
proceedings within six months, - and further
urged GSTN to improve its portal by introducing
Hindi language support and user-friendly tabs so
taxpayers can comply effectively - consequently,
all the petitions are allowed, matters remitted,
and taxpayer rights preserved. (Para - 91, 92,
94, 95, 96, 98,10, 104, 105)
Writ Petitions Allowed. (E-11)

CASE LAW CITED
Raja Harish Chandra Raj Singh v. Deputy Land
Acquisition Officer (1961 SCC OnLine SC 140)
CCE v. M.M. Rubber & Co. (1992 Supp (1) SCC
471)
State of Punjab v. Khemi Ram (1969) 3 SCC 28
State of West Bengal v. Sadan K. Bormal (2004)
6 SCC 59
Kumar Jagdish Chandra Sinha v. CIT (1996) 86
Taxman 122 (SC)
Harikisan v. State of Maharashtra AIR 1962 SC
911
Union of India v. G.S. Chatha Rice Mills (2021) 2
SCC 209
Nokia India (P) Ltd. v. Addl. CIT (2018) 92
taxmann.com 76 (Delhi)
Atlantis Intelligence Ltd. v. Union of India
[2025] 177 taxmann.com 522 (Allahabad)
D.R. Hotels (P) Ltd. v. Deputy Commissioner
[2025] 179 taxmann.com 551 (Allahabad)
TVL Sri Mathuru Eswarar Traders v. Deputy
State Tax Officer (Madras HC, 2025)
Mr. Sahulhameed v. Commercial Tax Officer
(Madras HC, 2024)
M/s Kashi Bartan Bhandar v. State of U.P. (2019
NTN (69) 111)
Suman Jeet Agarwal v. ITO (2022) 143
taxmann.com 11 (Delhi)
Rapiscan Systems Pvt Ltd. v. ADIT (Income
Tax) [2025] 170 taxmann.com 753 (Telangana)
Daujee Abhushan Bhandar Pvt Ltd. v. Union of
India (2022) 136 taxmann.com 246 (Allahabad)
LIST OF ACTS
Goods and Services Tax Acts (State & Central) -
U.P. Trade Tax Act, 1948 - U.P. Value Added
Tax Act, 2008 - Central Sales Tax Act, 1956 -
Information Technology Act, 2000 - Limitation
Act, 1963.

LIST OF KEYWORDS
GSTN portal, electronic service, deemed service,
constructive service, communication, limitation,
appeal rights, natural justice, ex parte orders,
physical service, acknowledgement.

CASE ARISING FROM
Writ petitions challenging validity of service of
GST
notices/orders
exclusively
through
electronic
mode
by
U.P.
State
revenue
authorities.
APPEARANCE OF PARTIES
Counsel for Petitioners: - Shri Pranjal Shukla
along with Sri Gauransh Mishra and Sri Parth
Goswami, Ms. Pooja Talwar, Sri Vedant Agrawal
and Sri Rishi Raj Kapoor, Sri Anup Shukla
holding brief of Sri Devansh Mishra, Ms. Akashi
Agarwal and Sri Vishwaraj Singh.

Counsel for Respondents: - Shri Anoop Trivedi
learned Additional Advocate General assisted by
Sri Arvind Kumar Mishra and Sri Ankur Agarwal
learned Standing Counsel for the State of Uttar
Pradesh, Sri S.P. Singh learned ASGI assisted by
Sri Gopal Verma for the Union of India and Sri
Gaurav Mahajan and Sri Amit Mahajan for the
central revenue authorities and Sri Praveen
Kumar, amicus curiae.

(Delivered by Hon'ble Saumitra Dayal
Singh, J.)
1178 INDIAN LAW REPORTS ALLAHABAD SERIES

1. Heard Sri Pranjal Shukla along with
Sri Gauransh Mishra and Sri Parth
Goswami, Ms. Pooja Talwar, Sri Vedant
Agrawal and Sri Rishi Raj Kapoor, Sri
Anup Shukla holding brief of Sri Devansh
Mishra, Ms. Akashi Agarwal and Sri
Vishwaraj Singh on behalf of petitioners;
Sri Anoop Trivedi learned Additional
Advocate General assisted by Sri Arvind
Kumar Mishra and Sri Ankur Agarwal
learned Standing Counsel for the State of
Uttar Pradesh, Sri S.P. Singh learned ASGI
assisted by Sri Gopal Verma for the Union
of India and the GSTN, and Sri Gaurav
Mahajan and Sri Amit Mahajan for the
central revenue authorities. Also, we have
taken assistance of Sri Praveen Kumar, as
amicus curiae.

2. Present batch of petitions has been
filed by different petitioners assailing
individual Adjudication Orders passed
against them, under the UPGST Act, 2017
(hereinafter referred to as the 'State Act')
and the CGST Act, 2017 (hereinafter
referred to as the 'Central Act'). At the
outset, strong preliminary objection has
been
raised
by
the
revenue
as
to
maintainability of these petitions. It has
been submitted that the Adjudication
Orders are appealable. Therefore, the
present petitions may not be entertained,
and the individual petitioners be relegated
to the forum of alternative remedy. Learned
counsel for petitioners have met the
preliminary objection on the strength of
fact assertion that neither the Show Cause
Notice
nor
the
Order
in
Original/Adjudication Order was served on
the petitioners, at the relevant time. Only
on recoveries being initiated or other
consequential steps being taken by the
revenue
authorities,
they
acquired
knowledge about the Adjudication Orders
passed
and/or
recoveries
pressed
thereunder. By that time, the hard period of
limitation prescribed under Section 107 (1)
read with (4) of the State/Central Act,
namely, 120 days (including only 30 days
for condonation of delay), expired. In face
of the law as has been laid down by the
Supreme Court in Commissioner of
Customs & Central Excise vs Hongo
India Pvt. Ltd.; (2009) 5 SCC 791 and
Assistant
Commissioner
(CT)
LTU,
Kakinada
vs
Glaxo
Smith
Kline
Consumer Health Care Limited; (2020)
19 SCC 681, the petitioners have been left
remediless
under
the
enacted
law.
Therefore, they have been constrained to
approach this Court under its extraordinary
writ jurisdiction.

3. In all cases, Adjudication Orders
and the Show Cause Notices preceding
those orders and the impugned orders are
described to have been served on the
individual petitioners by the revenue
authorities - by uploading and thus making
them available on the Common Portal,
designed and managed by GSTN, a
corporation of Union of India. Details of
the Adjudication Orders involved in this
batch, together with dates are tabluated
below:

Writ Tax
No.

Adjudication
Order date

Passed
under
Section

2707 of
2025

20.04.2024

73 of the
U.P.G.S.T.
Act, 2017

1286 of
2025

20.08.2024

73 of the
U.P.G.S.T.
Act, 2017

2399 of
2025
24.08.2024

73 of the
U.P.G.S.T.
12 All. M/S Bambino Agro Industries Ltd. Vs. State of U.P. & Ors.
1179

Act, 2017

2722 of
2025

21.08.2024

73 of the
U.P.G.S.T.
Act, 2017

2783 of
2025

27.08.2024

73 of the
U.P.G.S.T.
Act, 2017

3098 of
2025

27.08.2024

73 of the
U.P.G.S.T.
Act, 2017

3101 of
2025

21.09.2024
74 of the
U.P.G.S.T.
Act, 2017

3103 of
2025

15.02.2025
73 of the
U.P.G.S.T.
Act, 2017

3927 of
2025

31.12.2024

74 of the
U.P.G.S.T.
Act, 2017

3928 of
2025

12.08.2024
74 of the
U.P.G.S.T.
Act, 2017

3938 of
2025

31.12.2024
74 of the
U.P.G.S.T.
Act, 2017

4625 of
2025

22.08.2024
73 of the
U.P.G.S.T.
Act, 2017

7362 of
2025

04.05.2024
73 of the
C.G.S.T.
Act, 2017

4. In such facts, a question has arisenif the orders impugned in the individual
writ petitions have been 'communicated' to
the individual petitioners, within the
meaning of that word used in Section 107
of the State/Central Act? Unless the orders
to
be
appealed
are
effectively
'communicated' to the person aggrieved (by
that order), who may then seek an appeal
remedy
thereagainst,
the
period
of
limitation of three months to file such
appeal, may not start running.

5. The word 'communicated' is not
defined
under
the
State/Central
Act.
However, learned counsel appearing for
either party have referred to Section 169 of
those Acts as also Sections 4, 12 and 13 of
the Information Technology Act 2000
(hereinafter referred to as the 'IT Act').

6. Seen in that light, a legal issue has
arisen - if a Show Cause Notice or other
notice or order passed either under the State
Act or the Central Act may be found served
or may be found 'deemed served' in terms
of Section 169 of the State/Central Act, on
such person, upon it being uploaded and
thus made available on the Common Portal
of the GSTN, or on dispatch of electronic
mail at the email address provided by the
affected person, at the time of obtaining
registration? In that context, the effect of
sending an SMS alert with respect to
issuance of such notice or order, may also
be examined.

7. In view of such purely legal issues
involved, these writ petitions have been
entertained
in
the
following
factual
background and legal context.

8. The legislative context in which the
issue has arisen needs closer scrutiny. Prior
to the 101st Constitution Amendment (that
enabled enactment of the Goods and
Service Tax laws), there pre-existed in the
1180 INDIAN LAW REPORTS ALLAHABAD SERIES
State of Uttar Pradesh, other taxation
enactments. Upon independence, the U.P.
Sales Tax Act, 1948 was enacted by the
State legislature and Rules were framed
thereunder.
Parallelly,
the
Parliament
enacted the Central Sales Tax Act, 1956
and framed Rules thereunder, for the
purpose of taxation of inter-state sales of
goods. After five decades, in 1994 U.P.
Sales Tax Act, 1948, was rechristened as
U.P. Trade Tax Act, 1948. However, no
material change arose in the context of the
issue raised before us. Later, the U.P. Value
Added Tax Act, 2008 was enacted. It
remained in force till 30th June 2017. Also,
there existed laws relating to Income Tax,
Central Excise and Service Tax, besides
Customs duty and Service Tax. Under
those laws, there existed procedures for
issuance and service of notices and orders
as also there existed provisions for
limitation, to file appeals and seek
condonation of delay thereunder. Further,
there pre-existed (under the Sales Tax
laws) another provision with respect to
recall of ex parte orders passed by the
Assessing Authorities.

9. Upon enactment of the State/Central
Act, the above-mentioned provisions have
undergone
a
transformative
change,
affecting the vital behavioral responses of
the assessees. Relevant to the State of Uttar
Pradesh, we may extract and highlight, in
tabular form, some of the changes that have
been caused upon enforcement of GST
regime, in supersession of the U.P. Trade
Tax Act, 1948 and U.P. Value Added Tax
Act, 2008. Those are as below:

Act
Service of
Notices/Order
s

Appeal
Remand/Re
call
U.P
Trade
Tax
Rule 77.
Method of
service.
Section 9:
Appeal
(1) Any
Section 30.
Power to set
aside an
Act,
1948

(1) The service
of any notice,
summons or
order under the
Act or the
Rules may be
effected by
any of the
following
methods,
namely:
(a) by giving
or tendering a
copy thereof to
the dealer or
person
concerned or
to his
manager,
munim,
accountant or
agent, or to
one of his
employees or
to any audit
member of his
family residing
with him];
(b) by
registered
post:
Provided that
if, upon an
attempt having
been made to
serve any such
notice,
summons
order by either
of the above
said methods,
the authority
concerned has
reasonable
ground to
believe that the
addressee is
evading
service or that,
for any other
reason which
in the opinion
of such
authority is
sufficient,
service cannot
be effected by
any of the
above said
methods, the
said authority
shall, after
dealer or
other person
aggrieved by
an order
made by the
assessing
authority,
other than an
order
mentioned
in section
10A or subsection (6)
of section
13A, may,
within thirty
days from
the date of
service of
the copy of
the order,
appeal to
such
authority as
may be
prescribed:
PROVIDED
that where
the disputed
amount of
tax, fee or
penalty does
not exceed
one
thousand
rupees, the
appellant
may, at his
option,
request the
appellate
authority in
writing for
summary
disposal of
his appeal,
whereupon
the appellate
authority
may decide
the appeal
accordingly.
(3) The
appellate
authority
may, after
calling for
and
examining
the relevant
records and
after giving
order of
assessment
or an order
in appeal
Power to set
aside an
order of
assessment
or an order
in appeal (1)
In any case
in which an
order of
assessment
or penalty is
passed ex
parte, the
dealer may
apply to the
assessing
authority
within thirty
days of the
service of
the order to
set aside
such order
and reopen
the case; and
if such
authority is
satisfied that
the applicant
did not
receive
notice or
was
prevented by
sufficient
cause from
appearing on
the date
fixed, it may
set aside the
order and
reopen the
case for
hearing:

PROVIDED
that no such
application
for setting
aside an ex
parte
assessment
order shall
be
entertained
unless it is
accompanied
by
12 All. M/S Bambino Agro Industries Ltd. Vs. State of U.P. & Ors.
1181
recording the
reasons
therefore,
cause the
notice,
summons or
order to be
served by
affixing a copy
thereof-
(i) if the
addressee is a
dealer, on
some
conspicuous
part of the
dealer's place
of business or
the building in
which the
dealer's place
of business is
located, or
upon some
conspicuous
part of the
place of the
dealer's
business last
intimated to
the said
authority by
the dealer or of
the place
where the
dealer is
known to have
last carried on
business or the
place where
the dealer
resides; or
(i) if the
addressee is
not a dealer on
some
conspicuous
part of his
residence or
office of the
building which
his office or
residence is
located ; and
such service
shall be
deemed to be
as effectual as
if it had been
made on the
addressee
personally.
the appellant
and the
Commission
er a
reasonable
opportunity
of being
heard or, as
the case may
be, after
following
the
procedure
prescribed
under subsection (1A)
(a) In the
case of an
order of
assessment
or penalty,
(i) confirm
or annul
such order;
or
(ii) vary
such order
by reducing
or enhancing
the amount
of
assessment
or penalty,
as the case
maybe,
whether
such
reduction or
enhancemen
t arises from
a point
raised in the
grounds of
appeal or
otherwise;
or
(iii) set aside
the order
and direct
the assessing
authority to
pass a fresh
order after
such inquiry
as may be
specified; or
(iv) direct
the assessing
authority to
make such
inquiry and
to submit its
satisfactory
proof of the
payment of
the amount
of tax
admitted by
the dealer to
be due.

(2) When a
process server,
peon or any
other
employee of
the Trade Tax
Department
delivers or
tenders any
notice,
summon or
order to the
dealer or
addressee,
personally or
to any of the
persons
referred to in
clause (a) of
sub-rule (1) he
shall require
the persons to
whom the
notice,
summons or
order is
delivered or
tendered to
sign an
acknowledgme
nt of the
service of the
notice,
summons or
order.
(3) Where the
person to
whom the
notice,
summons or
order is
tendered as
aforesaid
refuses to
accept the
same or
refuses to sign
the
acknowledgme
nt after its
acceptance the
process server,
peon or
employee shall
submit a report
to the
concerned
authority
standing facts
about such
refusal and the
name, address
report within
such time as
may be
specified in
the direction
or within
such
extended
time as it
may allow
from time to
time, and on
the
expiration of
such time
the appellate
authority
may,
whether the
report as
been
submitted or
not, decide
the appeal in
accordance
with the
provisions
of the
preceding
sub-clause;
or
(b) in the
case of any
other order
confirm,
cancel or
vary such
order:
PROVIDED
that nothing
in this subsection shall
preclude the
appellate
authority
from
dismissing
the appeal at
any stage
with such
observations
as it deems
fit where the
appellant
applies for
withdrawal
of the same
and no
request for
enhancemen
t of the
assessment
1182 INDIAN LAW REPORTS ALLAHABAD SERIES
of the person,
if any, present
at the time of
such refusal.
Such report
shall be
verified on
oath by the
process server,
peon or
employee. The
concerned
authority may,
having regard
to the facts and
circumstances
and after
making such
further enquiry
in the matter,
if any, as it
thinks fit,
consider such
refusal to be
proof of
service.
(4) When
service is
made by post,
or
acknowledgme
nt purporting
to have been
signed by the
addressee or
his manager,
munim,
accountant or
agent or an
employee or
member of his
family or an
endorsement
by a postal
employee that
the addressee
or his
manager,
munim,
accountant or
agent or
employer or
member of his
family refused
to take
delivery may
be deemed by
the concerned
authority to be
proof of
service.
(5) When the
or penalty
has been
made.
(6) Section 5
of the
Limitation
Act, 1963,
shall apply
to appeals or
other
applications
under this
section.

notice,
summons or
order is served
by affixing a
copy thereof in
accordance
with the first
proviso to subrule ) the
official serving
it shall return
the original to
the authority
concerned
with report
endorsed
thereon or
annexed
thereto stating
t}}at he so
affixed the
copy, the
circumstances
under which
he did so and
the name and
address of the
person, if any,
by whom the
addressee's
office or
residence or
the building in
which his
office or
residence is
located or his
place of
business was
identified, and
on whose
presence the
copy was
affixed.. The
said official
shall also
obtain the
signature or
thumbimpression
identifying the
addresse's
residence or
office or
building or
place of
business to his
report.

U.P
VAT
Act,
Rule 72:Mode
of service
The service of
Section 55 :
Appeal
(1) Any
Section 32.
Power to set
aside
12 All. M/S Bambino Agro Industries Ltd. Vs. State of U.P. & Ors.
1183
2008

any notice,
summons or
order under the
Act or the
Rules may be
affected by
any of the
following
methods,
namely:
(a) Service to
be on dealer or
person
concerned in
person when
practicable, or
on his agent
wherever it is
practicable
service shall
be made on the
dealer or
person
concerned in
person, unless
he has an
agent
empowered to
accept service,
in which case
service on
such agent
shall be
sufficient.
(b) Service on
agent by
whom dealer
or person
concerned
carries on
business-
In a case
relating to any
business or
work against a
person who
does not reside
within the
local limits of
the jurisdiction
of the
authority from
which the
notice,
summons or
order is issued,
service on any
manager or
agent, who, at
the time of
service,
personally
dealer or
other person
aggrieved by
an order
made by the
assessing
authority,
other than an
order
mentioned
in subsection (7)
of section 48
may, within
thirty days
from the
date of
service of
the copy of
the order,
after serving
a copy of
appeal
memo on the
assessing
authority or
the
Commission
er, appeal to
such
authority
(hereinafter
referred to
as appellate
authority),
as may be
prescribed:
Provided
that where
due to any
reason, any
appellant
fails to serve
a copy of
appeal
memo on the
assessing
authority
before filing
appeal, he
may serve
copy of such
appeal
memo
within a
time of one
week from
the date on
which
appeal has
been filed or
within such
exparte
order of
assessment
or penalty
(1)In any
case in
which an
order of
assessment
or reassessment
or rejection
of
application
for
registration
or order of
penalty is
passed
exparte, the
dealer may
apply to the
assessing
authority
within thirty
days of the
service of
the order to
set aside
such order
and re-open
the case; and
if such
authority is
satisfied that
the applicant
did not
receive
notice or
was
prevented by
sufficient
cause from
appearing on
the date
fixed, it may
set aside the
order and
reopen the
case for
hearing:
Provided
that no such
application
for setting
aside an
exparte
assessment
order shall
be
entertained
unless it is
carries on such
business or
work for such
person within
such limits,
shall be
deemed good
service. (c)
Service on an
adult member
of dealer or
concerned
person's
family-
Where in any
case the dealer
or person
concerned is
absent from
his residence
at the time
when the
service of
notice,
summons or
order is sought
to be effected
at his
residence and
there is no
likelihood of
his being
found at the
residence
within a
reasonable
timeand he has
no agent
empowered to
accept service
of the notice,
summons or
order on his
behalf, service
may be made
on any adult
member of the
family,
whether male
or female, who
is residing
with him.
Explanation: A
servant is not a
member of the
family within
the meaning of
this rule.
(d) Person
served to sign
acknowledgem
ent-
further time
as the
appellate
authority
may permit.
((5) The
appellate
authority
may, after
calling for
and
examining
the relevant
records and
after giving
a reasonable
opportunity
of being
heard to the
appellant
and the
Commission
er- (a) in the
case of an
order of
assessment
and penalty.-
(i) confirm
or annul
such order ;
or (ii) vary
such order
by reducing
or enhancing
the amount
of
assessment
or penalty,
as the case
may be,
whether
such
reduction or
enhancemen
t arises from
a point
raised in the
grounds of
appeal or
otherwise ;
or (iii) set
aside the
order and
direct the
assessing
authority to
pass a fresh
order after
such inquiry
as may be
specified; or
(iv) direct
accompanied
by
satisfactory
proof of the
payment of
the amount
of tax to be
due under
this Act on
the turnover
of sales or
purchases, or
both, as the
case may be,
admitted by
the dealer in
the returns
filed by him
or at any
stage in any
proceeding
under this
Act,
whichever is
greater.
(2) Where an
assessment
order under
sub-section
(1) of
section 25 is
passed,
exparte, the
dealer may
apply to the
Assessing
Authority
within thirty
days of the
service of
the order, to
set aside
such order
and if such
authority is
satisfied that
the dealer
has filed the
tax return
and
deposited
the tax due
according to
the tax
return within
thirty days
from the last
day
prescribed
for filing
such tax
return, it
1184 INDIAN LAW REPORTS ALLAHABAD SERIES
Where the
process server
delivers or
tenders a copy
of the notice,
order or
summons to
the dealer or
person
concerned
personally, or
to an agent or
other person
on his behalf,
he shall
require the
signature of
the person to
whom the
copy is so
delivered or
tendered to an
acknowledgem
ent of service
endorsed on
the original
notice, order
or summons.
(e) Procedure
when dealer or
person
concerned
refuses to
accept or
cannot be
found
Where dealer
or concerned
person or his
agent or such
other person as
aforesaid
refuses to sign
the
acknowledgem
ent, or where
the process
server, after
using all due
and reasonable
diligence,
cannot find the
dealer or
person
concerned who
is absent from
his place of
business or
residence at
the time when
service is
sought to be
the assessing
authority to
make such
inquiry and
to submit its
report within
such time as
may be
specified in
the direction
or within
such
extended
time as it
may allow
from time to
time, and on
the
expiration of
such time
the appellate
authority
may,
whether the
report has
been
submitted or
not decide
the appeal in
accordance
with the
provisions
of the
preceding
sub-clauses;
or (b) in the
case of any
other order-
(i) confirm,
cancel or
vary such
order; or
(ii)set aside
the order
and direct
the assessing
authority to
pass a fresh
order after
such inquiry
as may be
specified:
Provided
that nothing
in this subsection shall
preclude the
appellate
authority
from
dismissing
the appeal at
may modify
or set aside
such order
and also the
demand
notice, if
any, issued
thereunder.
(3) In any
case in
which any
assessment
or reassessment
has been
made ex
parte and
(a) appeal
under
section 55
against such
order has
been
dismissed as
barred by
time;
(b) in appeal
before the
Tribunal
under
section 57,
order, passed
by the
Appellate
Authority
under
section 55,
has been
confirmed;
and
(c)
Commission
er or
Additional
Commission
er
designated
by the
Commission
er, after
giving
reasonable
opportunity
of being
heard to the
dealer, is
satisfied
that-
(i)dealer, at
any stage
during the
period of
effected on
him and there
is no
likelihood of
his being
found within a
reasonable
time and there
is no agent
empowered to
accept service
of the notice or
order or
summons on
his behalf, nor
any other
person on
whom service
can be made,
the process
server shall
affix a copy of
the notice,
order or
summons on
the outer door
or some other
conspicuous
place in the
house in which
the dealer or
person
concerned
ordinarily
resides or
carries on
business or
personally
works for gain,
and shall then
return the
original to the
authority from
which it was
issued, with a
report
endorsed
thereon or
annexed
thereto stating
that he has so
affixed the
copy, the
circumstances
under which
he did so, and
the name and
address of the
person (if any)
by whom the
house was
identified and
any stage
with such
observations
as it deems
fit where the
appellant
applies for
withdrawal
of the same
and no
request for
examination
of legality or
propriety of
order under
appeal has
been made
by the
Commission
er
(7) Section 5
of the
Limitation
Act, 1963,
shall apply
to appeals or
other
applications
under this
section.

assessment
or
reassessment
proceedings,
had no
notice of
initiation of
such
proceedings;
(ii)as a result
of ex parte
assessment
or
reassessment
, without
proper basis
amount of
tax has been
levied;
(iii)undue
hardship will
be caused to
the dealer if
such
assessed tax
is realized
from him;
and
(iv)if, after
giving
reasonable
opportunity
of being
heard to the
dealer, tax is
reassessed,
demand
created by
earlier order
of
assessment
or
reassessment
may stand
reduced to a
large extent,
he may
direct the
assessing
authority to
set aside
such ex parte
order of
assessment
or
reassessment
and to make
assessment
or
reassessment
after
affording
12 All. M/S Bambino Agro Industries Ltd. Vs. State of U.P. & Ors.
1185
in whose
presence the
copy was
affixed.
(f)
Endorsement
of time and
manner of
service
The process
server shall, in
all cases in
which the
notice, order
or summons
has been
served under
clause (d),
endorse or
annex, or
cause to be
endorsed or
annexed, on or
to the original
notice, order
or summons, a
return stating
the time when
and the
manner in
which the
notice, order
or summons
was served,
and the name
and address of
the person (if
any)
identifying the
person served
and witnessing
the delivery or
tender of the
notice, order
or summons.
(g)
Examination
of the process
server
Where a
notice, order
or summons is
returned under
clause(e), the
authority shall,
if the return
under that rule
has not been
verified by the
affidavit of the
process server,
and may, if it
reasonable
opportunity
to the dealer,
if the dealer
presents an
application
before the
Commission
er within a
period of
sixty days
from the
date on
which dealer
receives the
order passed
by the
Tribunal
under
section 57.

has been so
verified,
examine the
process server
on oath, or
cause him to
be so
examined by
another
authority,
touching his
proceedings,
and may make
such further
enquiry in the
manner as it
thinks fit: and
shall either
declare that the
notice, order
or summons
has been duly
served or order
such service as
it thinks fit.
(h)
Simultaneous
issue of notice
or order or
summon for
service by post
in addition to
personal
service-
(i) The
authority shall,
in addition to,
and
simultaneously
with, the issue
of notice,
order or
summons for
service in the
manner
provided under
this rule, also
direct the
notice, order
or summons to
be served by
registered post,
acknowledgem
ent due,
addressed to
the dealer or
person
concerned, or
his agent
empowered to
accept the
service, at the
1186 INDIAN LAW REPORTS ALLAHABAD SERIES
place where
the dealer or
person
concerned, or
his agent,
actually and
voluntarily
resided or
carries on
business or
personally
works for gain.
Provided that
nothing in this
sub-clause
shall require
the authority to
issue a notice,
order or
summons for
service by
registered post,
where, in the
circumstances
of the case, the
authority
considers it
unnecessary.
(ii) when an
acknowledgem
ent purporting
to be singed by
the dealer or
person
concerned or
his agent is
received by the
authority or
the postal
article
containing the
notice, order
or summons is
received back
by the
authority with
an
endorsement
purporting to
have been
made by a
postal
employee to
the effect that
the dealer or
person
concerned or
his agent had
refused to take
delivery of the
postal article
containing the
notice, order
or summons,
when tendered
to him, the
authority
issuing the
notice, order
or summons
shall declare
that the notice,
order or
summons had
been duly
served on the
dealer or
person
concerned.
Provided that
where the
notice, order
or summon
was properly
addressed,
prepaid and
duly sent by
registered post,
acknowledgem
ent due, the
declaration
referred to this
sub-rule shall
be made
notwithstandin
g the fact that
the
acknowledgem
ent having lost
or mislaid, or
for other
reasons, has
not been
received by the
authority
within thirty
days from the
date of issue of
the notice,
order or
summon
(i) Substituted
service-
(i) Where the
authority is
satisfied that
there is reason
to believe that
the dealer or
person
concerned is
keeping out of
the way for the
purpose of
12 All. M/S Bambino Agro Industries Ltd. Vs. State of U.P. & Ors.
1187
avoiding
service, or that
for any other
reason the
notice, order
or summons
cannot be
served in the
ordinary way,
the authority
shall order the
notice, order
or summons to
be served by
affixing a copy
thereof in
some
conspicuous
place in the
office
premises, and
also upon
some
conspicuous
part of the
house (if any)
in which the
dealer or
person
concerned is
known to have
last resided or
carried on
business or
personally
worked for
gain, or in
such other
manner as the
authority
thinks fit.
(ii) Where the
authority
acting under
sub clause(i)
orders service
by an
advertisement
in a
newspaper, the
newspaper
shall be a daily
newspaper
circulating in
the locality in
which the
dealer or
person
concerned is
last known to
have actually
and voluntarily
resided,
carried on
business or
personally
worked for
gain.
(iii) Effect of
substituted
service;-
Service
substituted by
the order of
authority shall
be as effectual
as if it had
been made on
the dealer or
concerned
person.
(iv) Time for
appearance to
be fixed;-
Where service
is substituted
by the order of
authority, the
authority shall
fix such time
for the
appearance of
the dealer or
the concerned
person as the
case may
require.
(j) Service of
notice, order
or summon
where the
dealer or
person
concerned
resides within
the jurisdiction
of another
authority
A notice, order
or summons
may be sent by
the authority
by which it is
issued,
whether within
or without the
State, either by
one of its
process server
or by post to
any authority
having
jurisdiction in
the place
1188 INDIAN LAW REPORTS ALLAHABAD SERIES
where the
dealer or
person
concerned
resides.
(k) Duty of
authority to
which notice,
order or
summon is
sent-
The authority
to which a
notice, order
or summons is
sent under
clause (j) shall,
upon receipt
thereof,
proceed as if it
has been
issued by such
authority and
shall then
return the
notice, order
or summons to
the issuing
authority,
together with
the record (if
any) of its
proceedings
with regard
thereto.
(l) Service on
dealer or
person
concerned in
prison
Where the
dealer or
person
concerned is
confined in a
prison, the
notice, order
or summons
shall be
delivered or
sent by post or
otherwise to
the officer in
charge of the
prison for
service on the
dealer or
person
concerned.
(m) Service on
civil public
officer or on
servant of
railway or
local authority
-Where person
concerned is a
public officer
(not belonging
to the Indian
military, naval
or air forces),
or is a servant
of a railway or
local authority,
the authority
may, if it
appears to it
that the notice,
order or
summons may
be most
conveniently
so served, send
it for service
on the person
concerned to
the head of the
officer in
which he is
employed
together with a
copy to be
retained by the
person
concerned.
(n) Duty of a
person to
whom notice,
order or
summon is
delivered or
sent for
service-
(i) Where a
notice, order
or summons is
delivered or
sent to any
person for
service under
clause (l) or
(m) above,
such person
shall be bound
to serve it if
possible, and
to return it
under his
signature, with
the written
acknowledgem
ent of the
dealer or
12 All. M/S Bambino Agro Industries Ltd. Vs. State of U.P. & Ors.
1189
person
concerned, and
such signature
shall be
deemed to be
evidence of
service.
(ii) Where for
any reason
service is
impossible, the
notice, order
or summons
shall be
returned to the
authority with
a full
statement of
such reason
and of the
steps taken to
procure
service, and
such statement
shall be
deemed to be
evidence of
nonservice. (o)
Substitution of
letter for
notice, order
or summon-
(i) The
authority may,
notwithstandin
g anything
hereinbefore
contained,
substitute for a
notice, order
or summons a
letter signed
by the
authority
where the
dealer or
person
concerned is,
in the opinion
of the
authority, of a
rank entitling
him to such
mark of
consideration.
(ii) A letter
substituted
under sub
clause (i) shall
contain all the
particulars
required to be
stated in a
notice, order
or summons,
and, subject to
the provisions
of sub clause
(iii), shall be
treated in all
respects as a
notice, order
or summons.
(iii) A letter so
substituted
may be sent to
the dealer or
person
concerned by
post or by a
special
messenger
selected by the
authority, or in
any other
manner which
the authority
thinks fit; and,
where the
dealer or the
concerned
person has an
agent
empowered to
accept service,
the letter may
be delivered or
sent to such
agent.

Centra
l
Excise
Act,
1944.

Section 37C.
Service of
decisions,
orders,
summons, etc.
(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
35. Appeals
to
[Commissio
ner
(Appeals).-
(1) Any
person
aggrieved by
any decision
or order
passed under
this Act by a
Central
Excise
Officer,
lower in
rank than a
Principal
Commission
er of Central
Excise or
Commission
er of Central
Excise, may
1190 INDIAN LAW REPORTS ALLAHABAD SERIES
with
acknowledgme
nt due or by
speed post
with proof of
delivery or by
courier
approved by
the Central
Board of
Excise and
Customs
constituted
under the
Central Boards
of Revenue
Act, 1963 (54
of 1963)], 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
appeal to the
Principal
Commission
er of Central
Excise or
Commission
er of Central
Excise
(Appeals)
[hereafter in
this Chapter
referred to
as the
Commission
er (Appeals)
within sixty
days from
the date of
the
communicati
on to him of
such
decision or
order:
Provided
that the
Commission
er (Appeals)
may, if he is
satisfied that
the appellant
was
prevented by
sufficient
cause from
presenting
the appeal
within the
aforesaid
period of
sixty days,
allow it to
be presented
within a
further
period of
thirty days].

on the noticeboard of the
officer or
authority who
or which
passed such
decision or
order or issued
such summons
or notice.

Custo
ms
Act,
1962