Atlantis Intelligence Ltd. Vs Union of India
Date: August 10, 2025
Subject Matter
Service by registered email is a valid method u/s 169, and it is not necessary to use multiple modes of service
Summary
The petitioner filed a writ petition under Article 226 of the Constitution of India, challenging an Order-in-Original dated January 1, 2025, which imposed a tax liability, interest, and penalties under Section 74 of the CGST Act. This writ petition w…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Ms. Anjali Jha Manish, learned counsel appearing on behalf of the petitioner, Mr. Gaurav Mahajan, learned Senior Standing Counsel appearing on behalf of the respondent No.2/Assistant Commissioner, CGST and Mr. Arvind Kumar Mishra, learned Standing Counsel for the State-respondent. 2. This is a writ petition under Article 226 of the C…