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This court is not inclined to go into this disputed question of fact, since the petitioner, at this juncture, would state that it wishes to file a statutory appeal challenging order of assessment.

Section 169 of the CGST Act, 2017- Mode of service – The petitioner challenged order of attachment dated 10.03.2021. The counsel for the petitioner stated that the attachment is made consequent upon an order of assessment dated 17.02.2020, which has been served upon the petitioner only on 30.03.2021 by post. The respondent counsel submitted that the order has been sent by e-mail on the same day. The counsel for the petitioner submitted that only summary was sent by e-mail and not the speaking order. The court observed that Section 169 of the Act provides for service of notice in certain circumstances. Service by e-mail is thus an accepted mode of service and in the present case the order has been served by e-mail. The petitioner submitted that it wants to file a statutory appeal challenging order of assessment. Held that:- The Hon’ble High Court directed the petitioner to file appeal within a period of four weeks. Such appeal, if filed within the period, will be taken on file by the Appellate authority without reference to limitation and considered on merits.
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