2025 (7) TMI 1883

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Heard. The only ground raised by the petitioner's counsel for challenging the final order passed under Section 74(9) of the Uttar Pradesh Goods and Services Tax Act, 2017 is that the service was not in terms of Section 169, however, in the same vein he says that the notice was uploaded on the common portal, which is a mode prescribed under Section 169 (1)(d), however, he relies upon clause (....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... that the words, 'if none of the modes aforesaid is practicable', occurring in clause (f) of Section 169(1) come to his rescue, as, in the aforesaid circumstances, he preposes a question presumably to himself that after all who will decide as to whether the petitioner could access the portal or not. We are not impressed by the argument at all. The words, 'if none of the modes aforesaid....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....presented by its Proprieto, Mr. R. Mahalingam, S/o Rmk, Ramaraj, No.3/61, Poolankinar, Thiruppur-642122 Vs. The Deputy State Tax Officer-I Udumalpet South Assessment Circle Thiruppur. No.3/61 Ragalpavi Poolankinar Thiruppul; Writ Petition No.16787 of 2025 and W.M.P. Nos. 19028 and 19029 of 2025 and Udumalpet Sarvodaya Sangham Vs. The Authority, Under Shop and Establishment Act/Deputy Commissioner ....