https://www.taxtmi.com/caselaws?id=776699 Service of an order under s. 74 CGST Act by registered email constitutes valid service under s. 169, and limitation for filing a statutory appeal runs from the date of such email service; the assessee cannot insist that multiple modes of service under s. 169(1) must be cumulatively followed, as that would defeat the provision's purpose. Since the statutory appeal under s. 107 is governed by an absolute, unextendable limitation period and courts cannot invoke s. 5 Limitation Act or writ jurisdiction under Art. 226 to bypass that regime absent gross breach of natural justice or patent illegality, the writ petition filed after expiry of the appellate limitation was rejected in limine and dismissed. en-us Mon, 11 Aug 2025 00:00:00 +0530 Fri, 26 Dec 2025 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776699 Service of an order under s. 74 CGST Act by registered email constitutes valid service under s. 169, and limitation for filing a statutory appeal runs from the date of such email service; the assessee cannot insist that multiple modes of service under s. 169(1) must be cumulatively followed, as that would defeat the provision's purpose. Since the statutory appeal under s. 107 is governed by an absolute, unextendable limitation period and courts cannot invoke s. 5 Limitation Act or writ jurisdiction under Art. 226 to bypass that regime absent gross breach of natural justice or patent illegality, the writ petition filed after expiry of the appellate limitation was rejected in limine and dismissed. Case-Laws GST Mon, 11 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776699