https://www.taxtmi.com/caselaws?id=766298 Transitional recovery under the CGST framework was examined alongside the service provisions in Section 37C of the Central Excise Act, 1944 and Sections 142(8)(a) and 169(1)(c) of the CGST Act, 2017. Communications served by e-mail were treated as valid and not impermissible merely because the earlier enactment did not expressly mention that mode, where the proceedings originated under the existing law and recovery was continued as arrears under the CGST Act. The writ petition was not entertained because an efficacious statutory appellate remedy was available, with liberty to pursue the appeal and seek condonation of delay based on the date of knowledge. en-us Tue, 18 Feb 2025 00:00:00 +0530 Fri, 21 Feb 2025 08:23:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766298 Transitional recovery under the CGST framework was examined alongside the service provisions in Section 37C of the Central Excise Act, 1944 and Sections 142(8)(a) and 169(1)(c) of the CGST Act, 2017. Communications served by e-mail were treated as valid and not impermissible merely because the earlier enactment did not expressly mention that mode, where the proceedings originated under the existing law and recovery was continued as arrears under the CGST Act. The writ petition was not entertained because an efficacious statutory appellate remedy was available, with liberty to pursue the appeal and seek condonation of delay based on the date of knowledge. Case-Laws GST Tue, 18 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766298