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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 ..... veen Kumar, learned counsel for the petitioner and Sri R.S. Pandey, learned Additional Chief Standing Counsel for the State-respondents. The instant writ petition has been filed challenging the order dated 27.08.2024, 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. Learned counsel for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ailable on the common portal, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid to be deemed service as per sub-section (2) of section 169 of the GST Act. List thereafter. In the meantime, no coercive action shall be taken against the petitioner pursuant to the impugned order, provided the petitioner deposits 30% of the disputed tax amount in accordance with law within a period of two weeks from today. Any a mount already deposited by the petitioner be adjusted against ..... X X X X Extracts X X X X X X X X Extracts X X X X
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