TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Petition challenging final order under Section 74(9) dismissed; service via common portal met Section 169(1)(d), clause (f) inapplicable</h1> <h3>M/s Radha Industries Thru. Partner Shri Atul Agarwal Versus The Deputy Commissioner, Lucknow</h3> M/s Radha Industries Thru. Partner Shri Atul Agarwal Versus The Deputy Commissioner, Lucknow - 2025:AHC - LKO:39622 - DB Petition challenged final order under Section 74(9) of the Uttar Pradesh Goods and Services Tax Act, 2017 on ground that service was not in terms of Section 169. It was undisputed that the notice was uploaded on the common portal, a mode prescribed by Section 169(1)(d). Petitioner contended clause (f) applied because the employee who held portal credentials left employment, preventing access and knowledge of the notice; reliance was placed on the phrase 'if none of the modes aforesaid is practicable.' Court held that the words 'if none of the modes aforesaid is practicable' in clause (f) refer to practicability on the part of the department issuing the notice, not to the recipient's ability to access the portal, and that clause (f) therefore did not apply where service by portal under clause (d) occurred. Madras High Court decisions relied upon were found inapposite. Writ petition dismissed, 'without prejudice to rights of the petitioner to file an appeal against the impugned order, as far as it may be permissible in law.'
TaxTMI 
TaxTMI 
