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TMI Blog2024 (10) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner - HELD THAT:- The State shall specifically averred as to how and under what manner, the deeming service as per clauses (c) (d) of sub-section (1) of section 169 can be said to be deemed service as per sub-section (2) of section 169 of the GST Act. List thereafter - Matter requires consideration. - Hon'ble Piyush Agrawal, J. For the Petitioner : Praveen Kumar For the Respondent : C.S.C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 23 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 about the same. He further submits that sub-section (1) of section 169 of the GST Act provides the mode of services, i.e., by registered post or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... became aware of the order dated 30.08.2023, but the respondent no. 2 arbitrarily dismissed the appeal as barred by time. Matter requires consideration. Learned counsel for the respondents may file counter affidavit within a period of four weeks from today. In the counter affidavit, the State shall specifically averred as to how and under what manner, the deeming service as per clauses (c) (d) of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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