9911796707
TMI Blog2023 (10) TMI 1289X X X X Extracts X X X X X X X X Extracts X X X X ..... ate of order under challenge as the date of communication - HELD THAT:- The appeal preferred by the petitioner on 13/14.04.2023 was within limitation as the date of communication of the order was 22.03.2023, when the petitioner for the first time became aware of the order dated 03.12.2021, but the respondent no. 2 arbitrarily dismissed the appeal as barred by time - Matter requires consideration. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 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 03.12.2021 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 the person concerned comes to know a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner on 13/14.04.2023 was within limitation as the date of communication of the order was 22.03.2023, when the petitioner for the first time became aware of the order dated 03.12.2021, but the respondent no. 2 arbitrarily dismissed the appeal as barred by time. 4. Matter requires consideration. 5. Learned counsel for the respondents may file counter affidavit within a period of four ..... X X X X Extracts X X X X X X X X Extracts X X X X
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