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TMI Blog2021 (5) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice and in the present case, I am given to understand by the learned Government Advocate that the order has been served by e-mail. I am not inclined to go into this disputed question of fact, since the petitioner, at this juncture, would state that it wishes to file a statutory appeal challenging order of assessment. The petitioner may do so within a period of four (4) weeks from today in view ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich may be considered, if and when filed, in accordance with law. Petition disposed off. - W.P. No.10015 of 2021 And WMP No.10642 of 2021 - - - Dated:- 22-4-2021 - Honourable Dr. Justice Anita Sumanth For the Petitioner : Ms.Pooja Chopra for Mr.Adithya Reddy For the Respondent : Mr.ANR.Jayaprathap Government Advocate ORDER Mr.ANR.Jayaprathap, learned Government Advocate a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt Advocate, who would state that both speaking order as well as summary have been duly sent by email. 4. Section 169 of the Central Goods and Services Tax Act, 2017 provides for service of notice in certain circumstances. Any decision, order, summons, notice or other communication under this Act or the rules made thereunder shall be served either by i) giving or tendering it directly or by a m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which passed the decision or order in question. 5. Service by e-mail is thus an accepted mode of service and in the present case, I am given to understand by the learned Government Advocate that the order has been served by e-mail. I am not inclined to go into this disputed question of fact, since the petitioner, at this juncture, would state that it wishes to file a statutory appeal challengin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion to the balance available in the bank account are not before me. Had the same been produced, there could have been a direction to the authorities to set aside a portion of amount in satisfaction of the dues and permit operation of the bank account. Let the petitioner approach the first appellate authority with an application for interim protection, which may be considered, if and when filed, i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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