2023 (10) TMI 104

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..... 07 of the GST Act in contrast to the word served used in section 169 of the GST Act - HELD THAT:- Matter requires consideration. List thereafter along with Writ Tax No. 948/2023 - In the meantime, no coercive action shall be taken against the petitioner pursuant to the impugned order, provided the petitioner deposits 50% of the disputed tax amount in accordance with law within a period of two week .....

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..... failed to appreciate the word communicated used in section 107 of the GST Act in contrast to the word served used in section 169 of the GST Act. Therefore, the order dated 23.10.2021 may have been served by making it available on the portal as provided under section 169 of the GST Act, but the same will not amount to communication of the order as the order can be said to be communicated only when .....

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..... Therefore, the appeal preferred by the petitioner was within limitation but the respondent authority has arbitrarily dismissed the appeal as time barred. She further submits that identical issue is engaging the attention of this Court in Writ Tax No. 948 of 2023 and the present writ petition may be taken up along with the same. Matter requires consideration. Learned counsel for the respondents may .....

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