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V.P. ENTERPRISES vs. COMMISSIONER OF STATE TAXES AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

PIYUSH AGRAWAL
Pet. Counsel
Praveen Kumar
Res. Counsel
C.s.c.

Petitioner / Applicant

V.P. ENTERPRISES

Respondent COMMISSIONER OF STATE TAXES AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Oct 3, 2024
Order No.

Writ Tax No. - 1643 of 2024

Citation

2024(10) TAXREPLY 11143
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ORDER

ORDER HON'BLE PIYUSH AGRAWAL, J. Heard Sri Praveen Kumar, learned counsel for the petitioner and Sri R.S. Pandey, learned Additional Chief Standing Counsel for the State-respondents. The instant writ petition has been filed challenging the order dated 27.08.2024, by which the appeal of the petitioner has been dismissed on the ground of limitation by taking the date of order under challenge as the date of communication. Learned counsel for the petitioner submits that the impugned order dated 03.12.2021 was neither communicated, nor served upon the petitioner. He further submits that the respondent no. 2 has failed to appreciate the word "communicated" used in section 107 of the GST Act in contrast to the word "served" used in section 169 of the GST Act. Therefore, the order dated 30.08.2023 may have been served by making it available on the portal as provided under section 169 of the GST Act, but the same will not amount to communication of the....

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