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TMI Blog2020 (11) TMI 786X X X X Extracts X X X X X X X X Extracts X X X X ..... d 18.09.2020 vide Annexure P/1 and P/2 pertaining to financial year 2018-2019 and 2019-2020 and tax period September, 2018 to March, 2019 and April, 2019 to May, 2019 respectively, deserves to be and is struck down. Petition allowed. - W. P. No. 16117/2020 - - - Dated:- 19-11-2020 - Sheel Nagu And Rajeev Kumar Shrivastava, JJ. Shri Pankaj Ghiya, learned counsel for the petitioner Shri Ankur Mody, learned AAG for the respondent No.3/State ORDER Learned counsel for the rival parties are heard through video conferencing. 1. Instant petition invoking writ and supervisory jurisdiction of this Court under Articles 226 and 227 of Constitution prays for following reliefs:- (i) This Hon'ble Court may kindly b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the anvil of Rule 142 of Central Goods and Services Tax Act, 2017 (for brevity CGST Act ), this Court requisitioned reply of the State. 4. State has filed reply on 11.11.2020 disclosing that show-cause notice/orders No.11 and 11a dated 10.06.2020 was communicated to petitioner on his E-mail address and despite receiving the same the petitioner failed to file any response. Copy of show-cause notice/orders No.11 and 11a dated 10.06.2020 is Annexure R/1 filed alongwith the reply. 5. Learned counsel for the petitioner has drawn the attention of this Court to the provision of Rule 142(1) of CGST Act to contend that the said provision statutarily obliges the revenue department to communicate show-cause notice/orders by uploading the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sub-section (5) of section 74, or where any person makes payment of tax, interest, penalty or any other amount due in accordance with the provisions of the Act [whether on his own ascertainment or, as communicated by the proper officer under subrule (1A),]275he shall inform the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an acknowledgement, accepting the payment made by the said person in FORM GST DRC 04. (2A) Where the person referred to in sub-rule (1A) has made partial payment of the amount communicated to him or desires to file any submissions against the proposed liability, he may make such submission in Part B of FORM GST DRC- 01A.] 276 (3) Where the person chargeable with tax makes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions of section 161 or where an order uploaded on the system has been withdrawn, a summary of the rectification order or of the withdrawal order shall be uploaded electronically by the proper officer in FORM GST DRC-08.] 6.1 A bare perusal of the aforesaid provision reveals that the only mode prescribed for communicating the show-cause notice/order is by way of uploading the same on website of the revenue. 7. The State in its reply has provided no material to show that show-cause notice/orders No.11 and 11a dated 10.06.2020 were uploaded on website of revenue. In fact, learned AAG, Shri Mody, fairly concedes that the show-cause notice/orders were communicated to petitioner by E-mail and were not uploaded on website of the revenue. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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