9911796707
TMI Blog2023 (10) TMI 1289X X X X Extracts X X X X X X X X Extracts X X X X ..... ard Shri Nishant Mishra, learned counsel for the petitioner and learned ACSC for State - respondents. 2. The instant writ petition has been filed challenging the order dated 31.05.2023, by which the appeal of the petitioner has been dismissed on the ground of limitation by taking the date of order under challenge as the date of communication. 3. Learned counsel for the petitioner submits that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by publication in newspaper or by affixation. However, as per sub-section (2) of section 169 of the GST Act, the order is deemed to be served only in case the service is effected by tendering or published or a copy thereof is affixed in the manner as provided in sub-section (1). He further submits that the Statute nowhere provides that the order made available on the common portal is deemed to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service as per sub-section (2) of section 169 of the GST Act. 7. List as fresh on 11.09.2023, along with Writ Tax No. 948/2023. 8. 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 weeks from today. 9. Any amount already deposited ..... X X X X Extracts X X X X X X X X Extracts X X X X
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