GST DAILY – 113 – Availability of GST Order on Common Portal does Not explicitly Imply Order Service

THE Hon’ble Allahabad High Court in the case of  Baghel Trading Co V/s State Of U.P. decided on 03-10-2023

👉 Issue

✔️ What are the interpretation of the words “Communicated” and “Served” in the context of the GST Act.?

 👉 The Hon’ble High Court decision 

✔️ “Communicated” word is used in section 107 of the GST Act in contrast to the word “served” used in section 169 of the GST Act.

✔️ The order 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 order as the order can be said to be communicated only when the person concerned comes to know about the same.

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