2023 (1) TMI 288 - HC - GST

Service methods u/s 169(1) are alternative; appeal u/s 107 bound by limitation and pre-deposit; writ dismissed

Section 169(1) methods of service are alternate, not conjunctive: the statutory text permits service by any one of the enumerated methods, and therefore a ... Service of notice in certain circumstances - making order available on the common portal - alternative methods of serviceService of notice in certain circumstances - making order available on the common portal - alternative methods of service - Service effected by making the order available on the common portal under Section 169(1) of the TN-G&ST Act constitutes a valid mode of service and is an alternative to service by registered post/speed post/courier with acknowledgement. - HELD THAT: - Section 169(1) prescribes that any decision, order, summons, notice or other communication shall be served by one of the methods listed therein. The language of sub section (1) demonstrates that the methods are alternative and not conjunctive. One of the methods specifically provided is service by making the order available on the common portal. The respondent placed the impugned order on the common portal on the same date as the order. There is no dispute about this fact. Given that the statutory provision contemplates service by any one of the listed modes, availability on the common portal satisfies the statutory requirement of service. Consequently, there is no infirmity in the impugned order on the ground that it was not sent by registered post/speed post/courier. [Paras 7, 8, 11]The service of the impugned order by making it available on the common portal is valid; the writ petition is dismissed.Final Conclusion: The writ petition challenging the impugned TN G&ST order on the sole ground of defective service fails as the order was validly served by uploading it on the common portal; petition dismissed with no order as to costs. Issues:Challenge to tax demands under TN-G & ST Act based on method of service of impugned order.Analysis:The writ petitioner challenged an order dated 07.02.2022 regarding tax demands under the TN-G & ST Act, specifically focusing on the method of service of the impugned order. The main contention was that the order had not been served as per Section 169(1)(b) of the Act, which requires service through registered post, speed post, or courier with acknowledgment due at the recipient's last known address. However, the Revenue counsel argued that Section 169(1)(d) allows for service by making the order available on the common portal, which was done in this case on the same day as the order was issued.The court noted that Section 169 provides alternative methods of service, and the use of any one of the methods listed is sufficient. In this case, since the impugned order was uploaded to the common portal on the same day, it fulfilled the requirements of service as per the Act. The court emphasized that the different methods of service listed in Section 169 are not conjunctive but rather alternate methods, and the service was valid in this instance.Additionally, the writ petitioner mentioned attempting to file an appeal under Section 107 of the TN-G & ST Act, which was not entertained by the Appellate Authority. The court refrained from delving into the appeal process due to the lack of material and averments before it. It highlighted that an appeal has prescribed and condonable periods of limitation, along with a pre-deposit condition, which the petitioner must fulfill for the appeal to be considered on its merits.Ultimately, the court found no grounds to interfere with the impugned order in the writ petition and dismissed the petition accordingly. The court also dismissed the associated Writ Miscellaneous Petition (WMP) and ruled that there would be no order as to costs in this matter.