https://www.taxtmi.com/caselaws?id=753161 The HC dismissed a writ petition challenging an order passed under Section 74 of the OGST Act, 2017. The petition was filed on 18.04.2024 against an order dated 07.12.2021, exceeding the limitation period by over two years. The petitioner failed to exhaust alternative remedies by not filing a statutory appeal. The court held that availability of the order on the common portal constituted deemed service, rejecting the petitioner's argument regarding lack of physical service. The petition was dismissed as non-maintainable due to delay and non-exhaustion of alternative remedies. en-us Thu, 09 May 2024 00:00:00 +0530 Sat, 25 May 2024 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753161 The HC dismissed a writ petition challenging an order passed under Section 74 of the OGST Act, 2017. The petition was filed on 18.04.2024 against an order dated 07.12.2021, exceeding the limitation period by over two years. The petitioner failed to exhaust alternative remedies by not filing a statutory appeal. The court held that availability of the order on the common portal constituted deemed service, rejecting the petitioner's argument regarding lack of physical service. The petition was dismissed as non-maintainable due to delay and non-exhaustion of alternative remedies. Case-Laws GST Thu, 09 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753161