The ruling in brief
Limitation period applies to passing of adjudication order, not to its service; an adjudication order digitally signed within limitation period remains valid even if uploaded and served beyond limitation period and said order would become enforceable only upon such service
Provisions considered
Section 73, read with sections 168A and 169, of Central Goods and Services Tax Act, 2017/West Bengal Goods and Services Tax Act, 2017 - Rule 142 of Central Goods and Services Tax Rules, 2017/West Bengal Goods and Services Tax Rules, 2017