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TMI Blog2021 (6) TMI 176X X X X Extracts X X X X X X X X Extracts X X X X ..... sses. As the enquiry referrred to by Mr. Trivedi is not on record, this Court is unable to decipher whether, the harassment to the taxpayer is a personal one or the system/service provider is to be blamed. Thus, it is deemed fit that the respondent no.3 is directed to file its response with regard to the submissions made by the applicant so that this Court may fix the liability on the relevant per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons regarding payment of cost of ₹ 10,000/- from the Applicant's salary as well as other observations made personally against the applicant may kindly be directed to be deleted/expurgated from the aforesaid order, and/or, pass such other and further order which this Hon'ble Court may deem fit and proper in the facts and circumstances of the case, otherwise the applicant shall suffer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid It is argued that the said constituted the reasons for issuance of the said notice. However, he does not disagree that actually the show-cause notice quoted in the order(not containing any reasons) was served upon the petitioner . He further argues that after this order dated 29.11.20 was passed by the Court, an inquiry was conducted wherein it came that the applicant had indeed uploaded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0.01.2020. Shri Anoop Trivedi, learned Senior Counsel argues that the applicant in discharge of their functions only are required to upload the reasons and rest all taken care by the service provider and the software system under which the GST operates. From the submission it appears that the system and the operators are solely responsible for the harassment being meted out to the poor asses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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