TaxTMI 
TaxTMI 
2025 (6) TMI 1000
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....titioner's appeal on the ground of delay, the present writ petition has been filed. 2. At the very outset, Mr. Majumder, learned advocate appearing in support of the writ petition by drawing attention of this Court to the provisions of Section 169 of the said Act would submit that though the order impugned was uploaded on the portal, however, considering the fact that no service was effected by adhering to the mode of service provided for in Section 169(1) Clauses (a) to (c) of the said Act, the service on the portal cannot be said to be complete and hence, it cannot be said that there was any delay on the part of the petitioner in preferring the appeal. In support of his contention that the State is obliged to comply with Clauses (a) to....
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....he petitioner cannot claim that the delay has occurred since no notice communicating the aforesaid order was served on the petitioner. 6. Heard learned advocates appearing for the respective parties and consider the materials on record. Having regard to the contention raised by the petitioner, it would transpire that the petitioner seeks to challenge the mode of communication of the order through the online portal and claims that unless State complies with and exhausts the mode of communication as provided under Section 169(1) Clauses (a) to (c) at the first instance, the State cannot be permitted to rely on the mode of communication provided for in Clause 169(1)(d) of the said Act, to establish service of the order on the petitioner. ....
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....ily 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 authorized representative, if any, at his last known place of business or residence; or (c) by sending a communication to his e-mail address provided at the time of regis registration or as amended from time to time; or (d) by making it available on the common portal; or (e) by publication in a newspaper circulating in the locality in which the taxable person or the person to whom it is issued is last known to have resided, carried on business or personally worked for gain; or (f) if none of the modes aforesaid is practicable, by affixing ....
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....on as the case may be by registered post while Clause (c) provides for sending the communication to the E-mail address provided at the time of registration or as amended from time to time. While the mode of service in the case of Clause (d) contemplate, by making the same available on common portal. Alternatively, as per Clause (e), the mode of service is by publication in the newspaper. Thus, the mode of service provided in the above clauses are all in the alternative and the same is amplified by use of the word „or' after each clause. 10. Insofar as the Clause (f) is concerned, the same starts with the words "if none of the mode aforesaid is practicable'. Having regard to the clear language used in Clause (f), it would transpire ....
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....the newspaper would constitute good service, I am unable to accept the same especially having regard to the clear language employed in Section 169 of the said Act. It is well settled that for the purpose of interpretation of the statute, the unambiguous and plain language of the statute has to be given preference. 12. In the instant case, I find that the unambiguous and plain language employed in Section 169(1) read with sub-Sections 2 and 3 makes it amply clear that the service of notice can be effected by any of the modes provided for in Clauses (a) to (f) of Section 169(1) of the said Act. The only restriction in my view in effecting service, is found in Clause 169(1)(f) since, the opening words of the said Clause requires that "if no....