2023 (10) TMI 1289

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....d Shri Nishant Mishra, learned counsel for the petitioner and learned ACSC for State - respondents. 2. The instant writ petition has been filed challenging the order dated 31.05.2023, by which the appeal of the petitioner has been dismissed on the ground of limitation by taking the date of order under challenge as the date of communication. 3. Learned counsel for the petitioner submits that the ....

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....y publication in newspaper or by affixation. However, as per sub-section (2) of section 169 of the GST Act, the order is deemed to be served only in case the service is effected by tendering or published or a copy thereof is affixed in the manner as provided in sub-section (1). He further submits that the Statute nowhere provides that the order made available on the common portal is deemed to be s....