9911796707
TMI Blog2023 (8) TMI 1310X X X X Extracts X X X X X X X X Extracts X X X X ..... itation - appeals filed by the petitioner beyond the statutory period of limitation - HELD THAT:- The issue as to whether the service of Order through web portal under Section 169(1)(d) of the Central Goods and Services Tax (GSST) Act, 2017, has to be considered as sufficient or not has to be decided only in W.P.No.21081 of 2023 [ 2023 (8) TMI 1300 - MADRAS HIGH COURT] . Since the orders were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to 2019-2020, rejecting the appeals filed by the petitioner beyond the statutory period of limitation. 3. Although the learned counsel for the petitioner stated that there was a service of communication of the Assessment Orders through web portal, it is however not sufficient for the purpose of reckoning limitation. The facts on record indicate that the petitioner has also received Assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X
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