TMI Blog2024 (3) TMI 264X X X X Extracts X X X X X X X X Extracts X X X X ..... t reference the mode of service of the order nor does it record its satisfaction of service in the order. The finding that the order was communicated to the assessee/person is also absent. Learned tribunal was misdirected in law, inasmuch as, it neglected to record its satisfaction of the mandatory prerequisites for triggering the clock of limitation. The impugned order dated 28.09.2022 passed by the respondent No.2/learned appellate authority is liable to be set aside and is set aside - matter is remitted to the learned appellate authority for fresh adjudication in accordance with law - Petition allowed. - MR. AJAY BHANOT, J. Counsel for Petitioner :- Prathamesh Upadhyay Counsel for Respondent :- C.S.C. ORDER Heard Shri Prathamesh Upadhy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods and Services Tax Act by an adjudicating authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which the said decision or order is communicated to such person. (2) The Commissioner may, on his own motion, or upon request from the Commissioner of State tax or the Commissioner of Union territory tax, call for and examine the record of any proceedings in which an adjudicating authority has passed any decision or order under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, for the purpose of satisfying himself as to the legality or propriety of the said decision or order and may, by order, direct any officer subordinate to him to apply to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner holding authority to appear in the proceedings on behalf of the taxable person or to a person regularly employed by him in connection with the business, or to any adult member of family 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 authorised 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 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 kno ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d of one month from the expiry of period of limitation, the phrase communicated to such person appearing in Section 107(1) of the Act commend a construction that would imply that the order be necessarily brought to the knowledge of the person who is likely to be aggrieved. Unless such construction is offered, the right of appeal would itself be lost though a delay of more than a month would in all such cases be such as may itself not warrant such strict construction. 7. Similarly, the observations of Pankaj Bhatia J. in Singh Traders v Additional Commissioner Grade-2 and others (Writ Tax No.661 of 2020) regarding satisfaction of service in accordance with the provisions of Section 169 also become applicable to the facts of this case. 8. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cutpiece Vs Appellate Deputy Commissioner (ST) (GST) and others (W.P.Nos. 25048, 25877, 12738 of 2021 etc.. batch), dated 31.01.2022. There some of the petitioner filed an appeal beyond the period of limitation either for filing application for revocation of cancellation, while some of them had directly filed a writ petition against the order cancelling the registration. While some of them filed appeal beyond the statutory period of limitation, there was further delay in filing the writ petition. However, considering the over all facts and circumstances of the case, it was held that no useful purpose will be served by keeping those petitioners out of the Goods and Services Tax regime, as such assessee would still continue to do business an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Therefore, these petitioners deserve a right to come back into the GST fold and carry on their trade and business in a legitimate manner. 220. The provisions of the GST Enactments and the Rules made there under read with various clarifications issued by the Central Government pursuant to the decision of the GST Council and the Notification issued thereunder the respective enactments also make it clear, intention is to only facilitate and not to debar and derecognised assesses from coming back into the GST fold. 11. The impugned order dated 28.09.2022 passed by the respondent No.2/learned appellate authority is liable to be set aside and is set aside. 12. The matter is remitted to the learned appellate authority for fresh adjudication in acc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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