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TMI Blog2020 (12) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... opportunity of submitting his reply and the grounds taken by the petitioner before the Appellate Authority were not considered recording them to be an afterthought. Thus, on a plain reading, a failure of natural justice has been occasioned to the petitioner. Petition disposed off. - Writ Tax No. - 655 of 2020 - - - Dated:- 7-12-2020 - Hon'ble Pankaj Bhatia, J. For the Petitioner : Aditya Pandey For the Respondent : C.S.C. ORDER HON'BLE PANKAJ BHATIA, J. The instructions are taken on record. The present petition has been filed for the following reliefs:- I. Issue a suitable writ, order or direction in the nature of certiorari quashing the impugned order dated 05.08.2020 passed by the respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of the truck and with regard to the order dated 23.1.2020, MOV-09, the same was neither served on the driver nor on the owner and was served through a fixation on the truck in question. Counsel for the petitioner argues that Section 169 of the GST Act provides for the manner of service of notice in certain circumstances, the same is quoted hereinbelow:- (1)Any decision, order, summons, notice or other communication under this Act or the rules made thereunder shall be served by any one of the following methods, namely:- (a) by giving or tendering it directly or by a messenger including a courier to the addressee or the taxable person or to his manager or authorised representative or an advocate or a tax practitioner holding a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r a fixation of the copy of the order on the truck in question is none of the methods prescribed under Section 169 GST Act and thus it is clear that the orders were never served and the proceedings were held ex-parte. A perusal of the provisions of Section 169 makes it clear that a manner is specifically provided for service of notices. It is well settled that whenever a manner is prescribed, the thing should be done in that manner alone. In respect of the order passed by the Appellate Authority dated 5.8.2020, the counsel for the petitioner submits that at the time of the filing of the appeal, the petitioner had submitted the requisite documents justifying his stand, however, the Appellate Authority held that as no reply was filed to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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