2023 (1) TMI 288

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..... P. No. 34583 of 2022 in W. P. No. 35115 of 2022 - -<br>GST<br>Honourable Mr.Justice M.Sundar For the Petitioner : Mr.B.Thirumalai For the Respondents : Mr.V.Prashanth Kiran Government Advocate (Taxes) ORDER Mr.B.Thirumalai, learned counsel on record for writ petitioner and Mr.V.Prashanth Kiran, learned Government Advocate (Taxes) who accepted notice on behalf of lone respondent are b....

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....69 (1)(b) of TNG& ST Act. 5. Learned counsel for writ petitioner adverting to Section 169 (1)(b) of TN-G&ST Act submitted that it is imperative that the impugned order is served on the writ petitioner through registered post or speed post or courier with acknowledgement due at the writ petitioner&#39;s last known address of business or residence. 6. Responding to the aforementioned lone poin....

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....place of business or residence; or (c) ..... (d)by making it available on the common portal; or (e) .... (f)..... (2)..... (3).....&#39; 7. A careful perusal of language in which Section 169 is couched makes it clear that methods of service adumbrated therein are not conjunctive but are alternate methods of service. The reason is, the langua....

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....T Act and the appeal is not being entertained. Absent averments and absent material in the case file before this Court, this Court does not want to make forays into these territories. Suffice to say that an appeal under Section 107 is subject to a &#39;prescribed period of limitation&#39; and a &#39;condonable period of limitation&#39; i.e., three months and one month respectively. It is also circ....