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TMI Blog2023 (8) TMI 834X X X X Extracts X X X X X X X X Extracts X X X X ..... h any one of the methods mentioned. The petitioner does not dispute the fact that Ext P1 assessment order was made available on the common portal. The petitioner s only case is that as its GST registration was cancelled by Ext P2 order, the petitioner was under the impression that it has no liability to the respondents. This contention is untenable in view of the alternative modes of service provided under Sec.169 (1) of the CGST Act. It was the bounden duty of the petitioner to have verified its common portal that is made available as per the provision. The contentions raised in the writ petition that Ext P1 assessment order was not served as per the provisions of the Act is untenable. The writ petition is meritless and is consequent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er with Ext P1 assessment order dated 14.10.2022 demanding the petitioner to pay an amount of Rs.19,22,566/-. The petitioner alleges that it was not served with proper notice as provided under the Act. Hence, the entire proceedings leading to Ext P1 is vitiated and the same is liable to be quashed. 5. Sec.169 of the CGST Act, 2017 deals with the manner in which service of notice to be carried out in certain circumstances. It is apposite to extract Sec.169 of the CGST Act, which reads as follows: 169. Service of notice in certain circumstances (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 givi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have been served on the date on which it is tendered or published or a copy thereof is affixed in the manner provided in sub-section(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 the addressee at the expiry of the period normally taken by such post in transit unless the contrary is proved. 6. A reading of Clauses (a) to (f) of sub-sec(1) of Sec.169 clearly shows that any decision, order, summons, notice or communication under the Act and Rules can be served on the assessee through any one of the methods mentioned above. 7. The petitioner does not dispute the fact that Ext P1 assessment order was made available on the co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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