2024 (10) TMI 283 - HC - GST

Appeal of the petitioner has been dismissed on the ground of limitation by taking the date of order - impugned order dated 03.12.2021 was neither communicated nor served upon the petitioner - HELD THAT - The State shall specifically averred as to how and under what manner the deeming service as per clauses (c) (d) of sub-section (1) of section 169 can be said to be deemed service as per sub-section (2) of section 169 of the GST Act. List thereafter - Matter requires consideration.

Summary

The writ petition challenges the dismissal of the petitioner's appeal on the ground of limitation due to the date of order being considered as the date of communication. The petitioner argues that the order was not communicated to him as per the provisions of the GST Act. The court has directed the respondents to file a counter affidavit within four weeks and has stayed any coercive action against the petitioner if 30% of the disputed tax amount is deposited within two weeks.