GST service of order and limitation for appeal leave dispute to statutory appeal, with merits to be decided without obstruction.

Where an assessee contends that a GST order was not served in the manner required by law and that limitation expired before actual knowledge, the writ court may decline to entertain the petition and leave the dispute to the statutory appellate forum. The Appellate Authority is to examine the matter on merits, and the appeal should not be defeated by limitation if filed within the time granted by the Court. The focus remains on proper service of the order and the availability of the appellate remedy rather than writ intervention.

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Issues: Whether the writ petition should be entertained where the impugned order was not communicated to the petitioner in the manner contemplated under the GST law and the petitioner sought permission to pursue the statutory appeal without being defeated by limitation.

Analysis: The petitioner received knowledge of the order only in April 2024, whereas the appeal period was being reckoned from the date of the order. The Court noted the petitioner's grievance that the order was not conveyed in accordance with the statutory mode of service and that the right of appeal had effectively been lost because the limitation period had elapsed before communication. At the same time, the Court observed that the statutory appellate remedy remained available and that the factual issues arising from the dispute were more appropriately examined by the Appellate Authority.

Conclusion: The writ petition was not entertained, and the petitioner was permitted to pursue the statutory appeal, which the Appellate Authority was directed to decide on merits without being obstructed by limitation if filed within the time granted by the Court.

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