Order Date – 03 October 2024

Parties: M/S. V.P. Enterprises Vs Commissioner Of State Taxes And 2 Others

Facts – 

• The Petitioner, M/S. V.P. Enterprises, preferred an appeal on 15.06.2024 against the order dated 30.08.2023, but the respondent arbitrarily dismissed the appeal as barred by time.
• The petitioner submits that, the order dated 30.08.2023 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, which is on 22.04.2024. 

Issue – 

• Whether serving order by making it available on the portal will amount to communication of the order or not?

Order – 

• The Single Bench of Hon'ble High Court directed the respondent to file counter affidavit and 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 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.
• 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.