Section 169 of the CGST Act, 2017 — Service of Notice – The Petitioner challenged an order dated 07.02.2022 on the ground that the impugned order has not been served on the writ petitioner by resorting to the method of service set out in Section 169 (1)(b) of the Act. The court observed that Section 169 makes it clear that methods of service adumbrated therein are not conjunctive but are alternate methods of service. Further an appeal under Section 107 is subject to a 'prescribed period of limitation' and a 'condonable period of limitation'. If the writ petitioner is able to satisfy the Appellate Authority qua limitation and pre-deposit, it is open to the Appellate Authority to consider the appeal on its own merits and in accordance with law. There is no ground to interfere qua impugned order.

Held that:- The Hon’ble High Court dismissed the petition.