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PIYUSH AGRAWAL
Virender Kumar Projects Pvt Ltd – Appellant
Versus
State of U. P. – Respondent
| Table of Content |
|---|
| 1. challenge to the dismissal of appeal on limitation. (Para 2) |
| 2. interpretation of 'communication' vs 'service' under gst act. (Para 3) |
| 3. court's requirements for counter affidavit submission. (Para 4 , 5 , 6) |
| 4. interim order on coercive actions and deposit requirement. (Para 8 , 9) |
JUDGMENT
Piyush Agrawal, J.
Heard Shri Nishant Mishra, learned counsel for the petitioner and learned ACSC for State - respondents.
2. The instant writ petition has been filed challenging the order dated 31.05.2023, by which the appeal of the petitioner has been dismissed on the ground of limitation by taking the date of order under challenge as the date of communication.
3. Learned counsel for the petitioner submits that the impugned order dated 03.12.2021 was neither communicated, nor served upon the petitioner. He further submits that the respondent no. 2 has failed to appreciate the word "communicated" used in section 107 of the GST Act in contrast to the word "served" used in section 169 of the GST Act. Therefore, the order dated 03.12.2021 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 communica
Effective communication of orders under the GST Act requires awareness by the recipient, not merely availability on an online portal, impacting a party's ability to appeal.
Effective communication of adjudication orders is essential for initiating limitation under GST laws, and electronic service via the Common Portal alone does not satisfy this requirement.
The court established that valid service of notice is essential for jurisdiction and that alternative remedies should be pursued before seeking writ relief.
Effective service of notice under the GST Act is critical, with failure to serve properly resulting in quashing of demand and recognition of violation of natural justice principles.
Effective communication of orders is essential for the commencement of the limitation period for appeals under the Central Excise Act.
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