Email service of order meets Section 169 CGST; delay in portal filing doesn't bar appeals under Section 107 CGST
Case-Laws
GST
The HC held that electronic communication of the impugned order (email) satisfied service requirements under Section 169 CGST and that delay in uploading Form DRC-07 or portal posting did not render the order time-barred. The court found prima facie service by email sufficient despite multiple noticees and considerable ITC allegations. The impugned order was dec
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