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TMI Blog2025 (2) TMI 845X X X X Extracts X X X X X X X X Extracts X X X X ..... inic Fernandes, learned Senior Standing Counsel for CBIC for respondent No.1. 2. Regard being had to the similitude of the orders impugned herein, these writ petitions were analogously heard on admission. 3. The facts are taken from W.P.No.36631 of 2024. This writ petition filed under Article 226 of the Constitution of India takes exception to the Order-in-Original No.146/2023-ST, dated 29.09.2023 (wrongly typed as 29.09.2022 in the impugned order). 4. Learned counsel for the petitioner submits that although the impugned order is appealable, since the petitioner came to know about the impugned Order-in-Original only through bank and notices at no point of time were served on the petitioner, the writ petition can be directly entertained. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the said e-mail ID, on behalf of the company, a mail was sent on 06.10.2021. No additional affidavit has been filed stating that "[email protected]" is not an ID of an employee of the company and therefore, it cannot be said that the company was not aware of the Order-in-Original till it was communicated through the bank. 9. By placing reliance on Sections 142(8)(a) and 169(1)(c) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as, "the CGST Act"), learned Senior Standing Counsel for CBIC submits that a combined reading of both the provisions makes it clear that the mode of service prescribed in the CGST Act can be made applicable for recovery of arrears of tax under any previous law. 10. The parties ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on the date on which the decision, order, summons or notice is tendered or delivered by post or courier referred to in sub-section (1) or a copy thereof is affixed in the manner provided in sub-section (1)." 13. The CGST Act came into being in the year 2017 and Section 142 thereof deals with "miscellaneous transitional provisions". It is apposite to consider sub-section (8)(a) of Section 142 of the CGST Act, which reads thus: "142(8)(a). where in pursuance of an assessment or adjudication proceedings instituted, whether before, on or after the appointed day, under the existing law, any amount of tax, interest, fine or penalty becomes recoverable from the person, the same shall, unless recovered under the existing law, be recovered as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the aspect of the validity of service of notice through e-mail mode. Apart from that, in the said case, the notices etc., were issued before the CGST Act came into being. Thus, that order is, even otherwise, of no assistance. 18. Apart from the above, the petitioner was served with a notice in Form GSTDRC 13 on 08.11.2024 issued under the CGST Act. This action also supports the contention that in view of Section 142(8)(a) of the CGST Act, adjudication proceedings instituted under the existing law shall continue under the CGST Act. 19. The petitioner has a statutory remedy of preferring an appeal. The petitioner can avail the said remedy. We find no reason to short circuit the appellate remedy and entertain the petition directly. 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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