9911796707
TMI Blog2024 (2) TMI 1070X X X X Extracts X X X X X X X X Extracts X X X X ..... Abhishekh Garg, Mr. Sandeep Gupta and Mr. Yash Gaiha and Mr. Ranesh Mankotia, Advocates. For the Respondents: Mr. Anurag Ojha, Senior Standing Counsel with Mr. Subham Kumar, Advocate for R-3 and R-4. Mr. Rajeev Aggarwal, ASC for respondents No. 2 and 4. JUDGMENT SANJEEV SACHDEVA, J (ORAL) 1. Petitioner impugns order dated 29.11.2023 passed under Section 73 of the Central Goods and Service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent. With the consent of parties, this petition is taken up for hearing today. 4. Learned counsel for respondent submits that in terms of Section 169 of the Central Goods and Services Tax Act, 2017, uploading of a notice on the portal is sufficient compliance with regard to intimation to the taxpayer. 5. We are unable to accept the contention of the learned counsel, reference may be had to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Madras High Court has noticed as under:- "3. The only ground on which the, the impugned orders are under challenge is that the notices, which preceded the impugned orders were hosted in the Dashboard of the petitioner meant for 'Additional Notices and Orders' whereas, the notices should have been hosted by the respondent in the Dash Board for 'View Notices and Orders'. 4. The learned counse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "Additional Notices and Orders", the petitioner failed to notice and file a reply to the Show Cause Notice. xxxx xxxx xxxx 9. The problem has arisen on account of the complex architecture of the web portal. It has been designed to facilitate easy access of informations. It has however resulted in the petitioner failing to notice the notice that was issued to the petitioner prior to the impu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied or appeared in person. Consequently, we are of the view that petitioner needs to be granted one opportunity to respond to the Show Cause Notice and thereafter, the Show Cause Notice to be re-adjudicated. 10. In view of the above, impugned order dated 29.11.2023 is set aside. Respondent shall open the portal to enable the petitioner to file a response to the said Show Cause Notice dated 24.09. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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