Order date: 11 Aug 2025 
Parties: Atlantis Intelligence Ltd. v. Union of India & Ors.

Facts -

• An Order-in-Original dated 31.01.2025 was served on the petitioner on the same date by registered e-mail. No service was effected by post.
• The petitioner did not file an appeal but instead filed a writ petition on 03.07.2025 contending that service by e-mail alone was defective and that the limitation period for filing an appeal had not commenced.

Issue -

• Whether service of a GST order solely by registered e-mail constitutes valid service under Section 169 of the CGST Act?

Order -

• The division bench of the Hon’ble High court held that Section 169 permits service of orders by any one of the prescribed modes, and service by registered e-mail is valid. Limitation for filing an appeal commenced on 31.01.2025, the date of e-mail service. 
• Section 107 provides a strict limitation of three months with only one additional month condonable, beyond which no delay can be excused. Following Singh Enterprises, CCE v. Hongo India, AC(CT) v. GlaxoSmithKline Consumer Health Care, and ONGC v. GETCO, the Court ruled that a writ cannot be used to bypass statutory limitation. 
• The petition was dismissed, with liberty to seek remedies available in law.