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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 ..... Standing Counsel for CBIC has substantial force. The provision relating to service of notice provided under the CGST Act can be applied in view of Section 142(8)(a) of the CGST Act in relation to any other existing law, which includes the 1944 Act. Thus, we are unable to persuade ourselves with the line of argument of the learned counsel for the petitioner that since Section 37C of the 1944 Act is silent about the electronic mode of service through e-mail etc., the said mode is impermissible or not acceptable. So far the order of the CESTAT, Allahabad, in M/s. Samsung India Electronics Private Limited [2019 (11) TMI 1204 - CESTAT ALLAHABAD] is concerned, the said order only gives a reference to the order of the High Court of Madras in OSA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 5. By taking this Court to Section 37C of the Central Excise Act, 1944 (hereinafter referred to as, "the 1944 Act"), learned counsel for the petitioner submits that the prescribed methods of service of decisions, orders and summons are mentioned in this provision. This provision does not provide any method of service of notices through e-mail. 6. Criticizing the stand taken by respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 have confined their arguments to the extent indicated above and no other point is pressed. 11. We have heard the parties at length and perused the record. 12. Section 37C of the 1944 Act reads thus:- "37C. Service of decisions, orders, summons, etc.- (1) Any decision or order passed or any summons or notice issued under this Act or the rules made thereunder, shall be served,-- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 an arrear of tax under this Act and the amount so recovered shall not be admissible as input tax credit under this Act." (Emphasis supplied) 14. A minute reading of the aforesaid provision makes it clear that any assessment or adjudication proceedings instituted before, or after the appointed day can continue and the amount will be recoverable as an arrear of tax under the CGST Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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. The writ petitions are accordingly disposed of by reserving the liberty to the petitioner to prefer an appeal. The petitioner may prefer the appeal with an application for condonation of delay by showing the date of knowledge. The appellate authority shall consider it in accordance with law. The time consumed before this Court shall not be counted for the purpose of counting the li ..... X X X X Extracts X X X X X X X X Extracts X X X X
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