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PIYUSH AGRAWAL
Virender Kumar Projects Pvt Ltd – Appellant
Versus
State of U. P. – Respondent
How to interpret ''communication'' vs ''service'' under the GST Act for an order? What is the effect of deemed service under section 169 on limitation for filing an appeal? What is the court's stance on interim measures and coercive actions pending payment of disputed tax?
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 communication of the order as the order can be said to be communicated only when the person concerned comes to know about the same. He further submits that sub-section (1) of section 169 of the GST Act provides the mode of services, i.e., by registered post or speed post, communication on e-mail, making avai
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.
Proper service and satisfaction of communication to the assessee are essential for triggering the limitation period under Section 107 of the CGST Act, and the revenue's approach in considering the co....
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