2024 (12) TMI 1076

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.... : Mr. R.P. Kar, Senior Advocate Ms. I. Tripathy, Advocate Mr. D. Behera, Advocate Mr. R. Patra, Advocate Mr. A.N. Ray, Advocate For the Opposite Parties : Mr. Sunil Mishra, Advocate (Standing Counsel) JUDGMENT PER ARINDAM SINHA, J. 1. Mr. Kar, learned senior advocate appears on behalf of petitioner and submits, impugned is order dated 27th September, 2024 containing demand as issued under....

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....of service of the notice on the penalty payable. This is the requirement in sub-section (3) of section 129. He then draws attention to clauses (c) and (d) under sub-section (1) in section 169. The clauses are reproduced below. "169 (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 com....

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....tioner. We have looked at the print. Contents of the print talks about attached file but there is no indication of any attachment. This, added to admission on part of revenue that the order was dated 27th September, 2024 as appearing from annexure-1 does not inspire us to conclude that the order was made on 26th September, 2024. 4. Sub-section (3) in section 129 provides for a specific period of ....

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....owledge of the person against whom it is made. Revenue has not been able to satisfy us about the communication made on 26th September, 2024, by mail sent to e-mail address of petitioner on fulfilling the requirement under section 169 (1) (c). Communication of the order was complete the next day, when it was uploaded in the portal as in compliance with requirement under section 169 (1) (d). 5. To ....