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2023 (8) TMI 1310 - HC - GSTMaintainability of appeal - time limitation - appeals filed by the petitioner beyond the statutory period of limitation - HELD THAT:- The issue as to whether the service of Order through web portal under Section 169(1)(d) of the Central Goods and Services Tax (GSST) Act, 2017, has to be considered as sufficient or not has to be decided only in W.P.No.21081 of 2023 [2023 (8) TMI 1300 - MADRAS HIGH COURT]. Since the orders were received by the petitioner through RPAD in all cases except in W.P.No.21081 of 2023, there is no merits in these writ petitions. Petition dismissed.
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