https://www.taxtmi.com/caselaws?id=416584 The Kerala HC ruled on deemed service of an adjudicating order under Section 129(3). The court held that under Section 169(1)(b) and (2), service by registered post with acknowledgement due creates a statutory fiction whereby the order is deemed served on the date tendered, regardless of actual receipt. The petitioner was deemed served on 03.02.2020. The court emphasized that statutory fiction must be given effect and that the right to appeal cannot be curtailed solely due to non-receipt of an order. The respondent was directed to issue a certified copy to preserve the petitioner's appeal rights. Petition disposed. en-us Wed, 03 Nov 2021 00:00:00 +0530 Tue, 01 Apr 2025 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416584 The Kerala HC ruled on deemed service of an adjudicating order under Section 129(3). The court held that under Section 169(1)(b) and (2), service by registered post with acknowledgement due creates a statutory fiction whereby the order is deemed served on the date tendered, regardless of actual receipt. The petitioner was deemed served on 03.02.2020. The court emphasized that statutory fiction must be given effect and that the right to appeal cannot be curtailed solely due to non-receipt of an order. The respondent was directed to issue a certified copy to preserve the petitioner's appeal rights. Petition disposed. Case-Laws GST Wed, 03 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416584