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TMI Blog2024 (7) TMI 1241X X X X Extracts X X X X X X X X Extracts X X X X ..... 453 of 2024 dated 03.06.2024 insofar as it has denied the discretionary relief under Article 226 of the Constitution on the premise that the appellant has filed the writ petition challenging the order dated 09.01.2019 only on 24.05.2024 i.e., almost 5 years after the impugned order came to be passed. 2. It is submitted by the learned counsel for the appellant that the order dated 09.01.2019 was challenged primarily on the ground that the same was not communicated to the appellant through any mode including uploading on the GST portal. The appellant was served with the garnishee notice on 15.05.2024 and it was only thereafter that the appellant requested the 1st Respondent to furnish a certified copy of the impugned order. It was submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emplated under the GST Act and the Rules. It is trite law that service of notice or order is essentially a question of fact (Union of India v. Pramod Gupta, (2005) 12 SCC 1 : Niranjan Agarwalla v. Union of India, 1960 SCC OnLine Cal 111 :). It is equally true that valid service of notice or order goes to the root of jurisdiction (Gopal Oil Mills v. Assessing Authority, Ludhiana,, 1984 SCC OnLine P&H 837; Jaipur Udyog Ltd. v. Commercial Taxes Officer, 1979 SCC OnLine Raj 231 Commissioner of Sales Tax, Maharashtra State, Bombay v. Shrimal Sakharchand, 1984 SCC OnLine Bom 446;). It is also relevant to note that knowledge of a proceeding cannot be a substitute for service (Union of India v. Deepak Electric & Trading Co., (2012) 12 SCC 509). 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e matter of granting writs and where such a remedy exists, it will be a sound exercise of discretion for the High Court to refuse to entertain a petition under Article 226 unless there are good grounds therefore."
7. In the light of the above discussion, this writ appeal stands disposed of granting liberty to the appellant to file an appeal within a period of 4 weeks from the date of receipt of a copy of this judgment. If such appeal is filed subject to complying with conditions including pre-deposit the Appellate Authority shall examine the service of notice or order as a preliminary issue and thereafter proceed to decide the appeal on merits. No costs. Consequently, connected miscellaneous petitions are closed. X X X X Extracts X X X X X X X X Extracts X X X X
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