https://www.taxtmi.com/caselaws?id=432541 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 challenge to service must address which permissible method was used. Separately, an appeal under Section 107 is subject to the statutory limitation period and the statutory pre-deposit condition; if the appellant satisfies the Appellate Authority on limitation and pre-deposit, the Authority may adjudicate the appeal on merits. Writ petition challenging the demand order dismissed by HC. en-us Tue, 03 Jan 2023 00:00:00 +0530 Wed, 14 Jan 2026 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432541 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 challenge to service must address which permissible method was used. Separately, an appeal under Section 107 is subject to the statutory limitation period and the statutory pre-deposit condition; if the appellant satisfies the Appellate Authority on limitation and pre-deposit, the Authority may adjudicate the appeal on merits. Writ petition challenging the demand order dismissed by HC. Case-Laws GST Tue, 03 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432541