2026 (7) TMI 1506

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....e order passed by the learned Single Judge dismissing the Writ Petition, which had been instituted assailing the assessment order dated 17.07.2025. The said assessment order proceeded on the premise that the appellant/Writ Petitioner had availed Input Tax Credit in respect of a blocked credit and, on that basis, interest and penalty came to be levied. 2. The learned Single Judge, upon considering the submissions advanced on either side, recorded a finding that the Writ Petition had been filed after a lapse of six months from the date of the impugned assessment order. The learned Single Judge further found that the petitioner had failed to submit any explanation to the show cause notice issued by the assessing authority. Taking note of th....

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....te authority within a period of three months from the date on which the said decision or order is communicated, in terms of Section 107 of the said Act. The appellate authority is also empowered to condone a further delay of one month thereafter. Be that as it may, in the present case, the appeal has not been filed within the prescribed period. Since the order had already been uploaded on the portal, the same is to be treated as due communication. No doubt, under Section 107 of the said Act, an appeal is required to be filed within three months from the date of communication of the order. Section 169 of the said Act deals with service of notice and the same reads as follows: "169. Service of notice in certain circumstances.- ....

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....f the office of the concerned officer or authority who or which passed such decision or order or issued 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 been received by the addressee at the expiry of the period normally taken by such post in transit unless the contrary is proved." 7. The aforesaid provision makes it clear that any order or decision made available on the common portal shall be....