Service of GST Orders via Registered Email is Valid for Limitation: Allahabad HC

Atlantis Intelligence Ltd. Vs Union of India And 2 Others (Allahabad High Court) That in the case of Atlantis Intelligence Ltd. v/s Union of India and 2 Others (Writ Tax No. 3608 of 2025) The Allahabad High Court has clarified that under Section 169 of the Central Goods and Services Tax (CGST) Act, 2017, service of an order or notice on the registered email of a taxpayer is sufficient for calculating the limitation period. The division bench ruled that insisting on multiple modes of service would render the provision meaningless and defeat its legislative intent. The Court held that once servi...