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TMI Blog2023 (1) TMI 288X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice adumbrated therein are not conjunctive but are alternate methods of service. The reason is, the language in which sub-section (1) is couched makes it clear that service shall be by one of the methods adumbrated therein. To be noted as many as six methods (a) to (f) have been adumbrated therein. Be that as it may, though not averred in the writ affidavit, learned counsel for writ petitioner submits that writ petitioner attempted to prefer an appeal against the impugned order to the Appellate Authority by way of a statutory appeal under Section 107 of TN-G ST Act and the appeal is not being entertained. Absent averments and absent material in the case file before this Court, this Court does not want to make forays into these territor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner is, the impugned order has not been served on the writ petitioner by resorting to the method of service set out in Section 169 (1)(b) of TNG ST Act. 5. Learned counsel for writ petitioner adverting to Section 169 (1)(b) of TN-G ST Act submitted that it is imperative that the impugned order is served on the writ petitioner through registered post or speed post or courier with acknowledgement due at the writ petitioner's last known address of business or residence. 6. Responding to the aforementioned lone point on which captioned writ petition is predicated, learned Revenue counsel drew the attention of this Court to Section 169 (1)(d) of TN-G ST Act which provides for service by making available the order in the common ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... though not averred in the writ affidavit, learned counsel for writ petitioner submits that writ petitioner attempted to prefer an appeal against the impugned order to the Appellate Authority by way of a statutory appeal under Section 107 of TN-G ST Act and the appeal is not being entertained. Absent averments and absent material in the case file before this Court, this Court does not want to make forays into these territories. Suffice to say that an appeal under Section 107 is subject to a 'prescribed period of limitation' and a 'condonable period of limitation' i.e., three months and one month respectively. It is also circumscribed by a pre-deposit condition. If the writ petitioner is able to satisfy the Appellate Authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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