2020 (12) TMI 272

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....ions of section 130 of U.P. Goods and Services Tax Act in relation to the goods. II. Issue a suitable writ, order or direction in the nature of certiorari quashing the order dated 23.01.2020 Form GST MOV-09 related to goods. III. Issue a suitable writ, order or direction in the nature of certiorari quashing the entire proceedings initiated by the respondent authorities in relation to goods under section 129 and 130 against the petitioner as the same has been initiated in contravention of the provisions of the integrated Goods and Services Tax Act/Rules and in contravention of the circulars issued by the Central Government which are binding on the respondents." The counsel for the petitioner argues that none of the notic....

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....to a person regularly employed by him in connection with the business, or to any adult member of family residing with the taxable person; or (b) by registered post or speed post or courier with acknowledgement due, to the person for whom it is intended or his authorised representative, if any, at his last known place of business or residence; or (c) by sending a communication to his e-mail address provided at the time of registration or as amended from time to time; or (d) by making it available on the common portal; or (e) by publication in a newspaper circulating in the locality in which the taxable person or the person to whom it is issued is last known to have resided, carried on business or personall....