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TMI Blog2024 (2) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 under protest, deposited an amount of Rs. 34,98,095/-. Such amount was deposited without prejudice to the rights and contentions of the Petitioner to assail the impugned order. Thus, no mistake can be attributed to the Petitioner for not having noticed the Notice or the Order on the portal. It is clear that all orders and notices were required to be placed in the View Notices and Orders window/ portal. It also appears to be quite clear from the perusal of the record that the Petitioner was not heard. It had no opportunity to reply to the show cause notice. It is in the interests of justice that the impugned orders are quashed and set aside. The proceedings are remanded to the Respondents for a fresh order to be passed after giving an oppo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8/ 2022-23/B-204/Mumbai dated 13.06.2022 passed by the Respondent No. 3.; (c) for ad-interim reliefs in terms of prayer (c) above; (d) for costs of this Petition; 2. The primary contention of the Petitioner is that the impugned order dated 13th June 2022 passed under section 73 of the Central Goods and Service Tax Act ( CGST Act ) is an ex-parte Order along with summary order of even date. 3. The Petitioner is registered under different states across India. The Petitioner s contention is that returns filed by the Petitioner were sent for scrutiny assessment by Respondent No. 3. In pursuance thereto, notice dated 4th September 2021 in Form GST-ASMT-10 and notice of intimation dated 28th January 2022 in Form DRC-01A respectively were issued b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contentions of the Petitioner to assail the impugned order. 9. In the aforesaid circumstances, the Petitioner is before the Court praying for reliefs as noted above. 10. Ms. Chavan, learned Additional G.P., supports the impugned order. However, the fact, that the notices and orders were uploaded on the Additional Notices and Order Section in April 2023, is not being disputed. 11. Having heard the learned counsel for the parties and having perused the documents on record, we find substance in the contentions of the Petitioner, and more particularly, considering the screenshot taken from the website showing the procedure for viewing/downloading the notice (Exhibit B2 at page 61), which reads thus: Goods and Services Tax Manual View/Download N ..... X X X X Extracts X X X X X X X X Extracts X X X X
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