Questão jurídica principal
Whether the cantonal appeal against the objection decision was filed in time despite the deemed-service rule.
Decisão extraída
The appeal was late because service was deemed on 14 September 2009 when the postal pickup period expired, so the 30-day deadline ended on 14 October 2009 and the filing on 26 October 2009 was out of time.
Fundamentação extraída
The presumption that the pickup notice was properly placed and the delivery date correctly recorded was not rebutted with a probability exceeding mere possibility. The appellant's assertions about not receiving the notice and being misinformed at the counter were unproven, and the cantonal court's refusal to take further evidence was not arbitrary or contrary to the right to be heard.