2020 (12) TMI 682

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....DANANDA URS., ADVOCATE FOR SRI. BOLLAJU VENUGOPAL., ADVOCATE (VC)) RESPONDENTS (By SRI. K. HEMA KUMAR, AGA) ORDER The petitioner has filed this petition impugning the best judgment order dated 09.07.2019 under Section 62[1] of the Central Goods and Services Tax Act, 2017 [for short 'the Act'] in proceeding No.ACCT/LGSTO-065/ASMT/2019-20 and the later order dated 6.3.2020 passed by the Joi....

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....because the first respondent asserts that a copy of the order dated 09.07.2019 is sent by e-mail. The petitioner came to know about the impugned order only after its Bankers informed the petitioner about the order, and on verification, the petitioner is served with a physical copy of the impugned order dated 09.07.2019 under acknowledgement on 07.11.2019. 3. The learned Counsel for the petition....

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....respondent has not furnished any details in this regard. 4. The provisions of Section 107 of the Act is categorical that a person aggrieved by any decision or order under the Act may prefer an appeal to the prescribed authority within three months from the date on which the said decision or order is communicated to such person with a further condonable period of thirty days. It would therefore ....

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....bserve that the Appellate Authority while considering the question of the date of communication as contemplated under Section 107 of the Act would also have to decide on the merits of the case. Therefore the following: ORDER [a] The writ petition is disposed of. [b] The impugned order dated 09.07.2019 passed by the Joint Commissioner of Commercial Taxes [Appeals] - 6, Bengalur....