2023 (8) TMI 834

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.... C. S. DIAS FOR THE PETITIONER : BY ADV ALAN PRIYADARSHI DEV FOR THE RESPONDENT : SMT.THUSHARA JAMES, SENIOR GOVERNMENT PLEADER JUDGMENT The writ petition is filed, inter alia, to direct the first respondent from initiating any proceedings against the petitioner under the Revenue Recovery Act. 2. The petitioner's case is that it was a registered dealer under the CGST/SGST Acts, 2017....

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....petition is that its GST registration was cancelled by Ext P2 order dated 21.10.2021. The petitioner was under the bona fide belief that it has no further liability under the CGST/SGST Acts. But, the first respondent has issued the petitioner with Ext P1 assessment order dated 14.10.2022 demanding the petitioner to pay an amount of Rs.19,22,566/-. The petitioner alleges that it was not served with....

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....ority to appear in the proceedings on behalf of the taxable person or 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....

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.... such summons or notice. (2) Every decision, order, summons, notice or any communication shall be deemed to have been served on the date on which it is tendered or published or a copy thereof is affixed in the manner provided in sub-section(1). (3) When such decision, order, summons, notice or any communication is sent by registered post or speed post, it shall be deemed to have ....