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TMI Blog2023 (2) TMI 720X X X X Extracts X X X X X X X X Extracts X X X X ..... er : Mr. Sandeep Goyal, Advocate with Ms. Nazuk Singhal, Advocate and Mr. Ishaan Loomba, Advocate. For the Respondent: Mr. Saurabh Kapoor, Addl. A.G., Punjab. **** Ritu Bahri, J. (Oral). This order shall dispose of two writ petitions i.e. CWP-10560- 2021 and CWP-10568-2021 as the issue involved in both the petitions is identical. For the sake of brevity, facts are being extracted from CWP- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e premises of the petitioner on 03.01.2018 and some documents were seized from his office. Thereafter, he was issued notice and his lawyer Naresh Chawla appeared and submitted his power of attorney on 21.06.2018. Mr. Naresh Chawla, Advocate also asked for copy of panchnama which was provided to him and he submitted his written submissions and the case was adjourned for 12.07.2018. In the order dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 2017 was issued for 10.03.2021 and served through email (Annexure R-3). On 10.03.2021 also, the petitioner did not appear and, thereafter, the case was decided on merits. Reply by way of affidavit of the State Tax Officer-cum-Proper Officer, Mobile Wing, Jalandhar has been filed on behalf of respondents No. 1 to 3 dated 06.08.2021 wherein, it has been emphasized that after the documents were s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10.06.2020 was communicated to the petitioner on his email address. Reference was made to Rule 142(1) of the CGST Act and it was observed that the only mode prescribed for communicating to the show cause notice/order is by way of uploading the same on the website of the revenue. The writ petition was allowed with liberty to the revenue to follow the procedure prescribed under Rule 142 (1) of the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oaded the notice on the website of the revenue as per Rule 142(1) of the CGST Act, 2017 before passing final orders dated 12.03.2021 and 10.03.2021 (Annexures P- 6 and P-7). Hence, the present writ petitions are allowed and orders dated 12.03.2021 (Annexure P-6) and detailed order dated 10.03.2021 (Annexure P-7) are set aside and the matter is remanded back to the Assessing Officer to pass fresh o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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