Held - A careful reading of the aforesaid provision leads me to conclude that the limitation will start running from the date on which the order or decision is communicated to the assessee. The provision does not say that limitation should be calculated from the date of service of the order on the assessee. Section 169 talks about service. Of course, it talks about serving not only decision, order, summon or n.....

Held - The contention that the registered persons/dealers were unaware of the service of the impugned orders in the portal cannot be accepted as a ground for condoning delay. Acceptance of such a plea would throw open the doors for filing of Writ Petitions against the orders which have been passed years back. In fact most of the Writ petitions in the present batch are cases where orders had been passed in the .....

Held: Upon perusal of Section 169 of the Act, we are of the view that in the event the service is made by way of the registered email, the same would be a good service and limitation would start from that date itself. The petitioner cannot be allowed to take a ground that the other modes of service that have been provided in clauses (a) to (f) of sub-section (1) to Section 169 of the Act have not been followed. If .....

Held - Section 169 of the Central Goods and Services Tax Act, 2017 stipulates that before passing final order, notice has to be served on the assessee and the mode of service should be as stipulated in Section 169 of the Act. 

In this case, admittedly, notice was only made available on the common portal. Notice was not sent through RPAD nor was it served.....

Held: As far as the service of notice is concerned, Section 169 of the SGST/CGST Act, contemplates various methods for the same. Section 169(1)(d) contemplates for service of notice by way of making it available in the common portal. Since the statute recognizes any one of the modes as referred to in Section 169(1) as the proper service of notice, the effective service through any one of the mode.....

Held: Admittedly, in this case, the order issued under Section 73 of the said Act for the tax period of 2017-2018 to 2019-2020 was preceded with a show-cause notice. The show-cause was duly uploaded on the portal. The petitioner had duly responded to the show-cause and thus, had notice of the proceeding.

In the instant case, I find th.....