9911796707
TMI Blog2020 (12) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... gal and contrary to the mandate of Section 169 of the Act - Petition allowed. - Writ Tax No. - 661 of 2020 - - - Dated:- 1-12-2020 - Hon'ble Pankaj Bhatia, J. For the Petitioner : Suyash Agarwal,Ankur Agarwal For the Respondent : C.S.C. ORDER HON'BLE PANKAJ BHATIA, J. Present writ petition has been filed for the following reliefs: I. Issue a Writ, Order or Direction in the nature of Certiorari quashing the order dated 30.11.2019 passed by Respondent No. 1 in GST Appeal No. 58 of 2019, A.Y. 2018-201-, filed by the Petitioner (Annexure No. 4). II. Issue a Writ, Order or Direction in the nature of Mandamus directing Respondent No. 1 to hear and decide the appeal of the Petitioner, No. 58/2019 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner obtained the copy of the order against which the appeal was preferred. The petitioner has placed reliance upon a judgment of this Court dated 10.12.2018 passed in Writ Tax No. 1388 of 2020 (M/s SS Patel Hardware Vs. Commissioner, State G.S.T. and 2 others) whereby this Court had decided the writ petition holding that the service of the order on the driver of the truck cannot be deemed to be a valid service and thus, the period of limitation would commence from the day when a certified copy/copy of the order is made available to the petitioner. Counsel for the petitioner, on the strength of the said judgment, states that the writ petition be allowed and the impugned order be set aside with a direction to the appellate au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d is practicable, by affixing it in some conspicuous place at his last known place of business or residence and if such mode is not practicable for any reason, then by affixing a copy thereof on the notice board of the office of the concerned officer or authority who or which passed such decision or order or issued such summons or notice. (2) Every decision, order, summons, notice or any communication shall be deemed to have been served on the date on which it is tendered or published or a copy thereof is affixed in the manner provided in subsection (1). (3) When such decision, order, summons, notice or any communication is sent by registered post or speed post, it shall be deemed to have been received by the addressee at the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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