Right to appeal - Deemed service of adjudicating order / ...
GST
January 1, 2022
Right to appeal - Deemed service of adjudicating order / Non-receipt of the order - As per the statutory prescription and going by the averments in the counter affidavit as well as the documents produced, it is evident that petitioner can be deemed to have been tendered with the order under Section 129(3) on 03.02.2020. The fiction that is created does not leave any room for doubt and since the tendering of notice is by registered post with acknowledgement due, there is no scope for even assuming that the order was not served on the petitioner - However, the petitioner’s right to pursue an appeal cannot be curtailed solely on account of non-receipt of an order or loss of an order - HC
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