Heard learned counsel for the petitioner and learned State Counsel representing the respondent Nos. 1 to 3.

This petition filed under Article 226 of the Constitution of India has been filed challenging the order dated 30.10.2018 whereby the Assistant Commissioner, State Goods & Service Tax, Lucknow has cancelled the registration of the petitioner as a dealer.

It has been pointed out by the learned counsel representing the State that the said order is appealable in terms of the provisions contained in Section 107 of U.P. Goods & Service Act, 2017 wherein it has been provided that the appeal may be preferred within three months from the date on which the decision or order to be appealed against is communicated to such person.

Submission of learned counsel for the petitioner is that in this case, the petitioner never received any notice and it has been held by a Division Bench of this Court in M/s Kashi Bartan Bhandar Vs. State of U.P. and 2 others (Writ Tax No. 913 of 2018) decided on 31.10.2018 that the service by e-mail mode is not sufficient service and hence the impugned order is liable to be set aside.

Learned State Counsel, however, argues that this Court in the case of M/s Kashi Bartan Bhandar (supra) does not lay down any such legal proposition as has been sought to be argued by learned counsel for the petitioner.

When confronted as to when this order dated 30.10.2018 was communicated to the petitioner, learned counsel for the petitioner states that it has been communicated to him in the current month only.

Since, the appeal is entertainable under Section 107 of U.P. Goods & Service Act, 2017 within three months from the date the order to be appealed against is communicated to a person, as such, we find it appropriate to permit the petitioner to invoke the appellate remedy available to him under Section 107 of U.P. Goods & Service Act, 2017.

Accordingly, without making any observation as to the merit of the claim of the parties before us, this writ petition is finally disposed of with liberty to the petitioner to invoke the appellate jurisdiction of the appellate authority under Section 107 of U.P. Goods & Service Act, 2017. In case any such appeal is filed by the petitioner, the appellate authority shall proceed to consider and decide the same with the expedition, say within a period of two months from the date, such an appeal is preferred.