https://www.taxtmi.com/caselaws?id=759684 A writ petition challenged dismissal of a GST appeal as time-barred on the ground that the underlying order had not been communicated, and that mere availability on the portal did not necessarily amount to deemed service. The court noted the distinction between "communicated" and "served" under the GST service provisions, required the State to explain how service could be treated as deemed service under the relevant deeming clause, and called for a counter affidavit. The limitation and service questions were left open for further consideration, and interim protection was granted against coercive recovery on deposit of part of the disputed tax. en-us Thu, 03 Oct 2024 00:00:00 +0530 Mon, 12 May 2025 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759684 A writ petition challenged dismissal of a GST appeal as time-barred on the ground that the underlying order had not been communicated, and that mere availability on the portal did not necessarily amount to deemed service. The court noted the distinction between "communicated" and "served" under the GST service provisions, required the State to explain how service could be treated as deemed service under the relevant deeming clause, and called for a counter affidavit. The limitation and service questions were left open for further consideration, and interim protection was granted against coercive recovery on deposit of part of the disputed tax. Case-Laws GST Thu, 03 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759684