9911796707
TMI Blog2024 (2) TMI 1070X X X X Extracts X X X X X X X X Extracts X X X X ..... one opportunity to respond to the Show Cause Notice and thereafter, the Show Cause Notice to be re-adjudicated. Respondent shall open the portal to enable the petitioner to file a response to the said Show Cause Notice dated 24.09.2023 which shall be filed within a period of 30 days - the impugned order is set aside - petition disposed off. - HON BLE MR. JUSTICE SANJEEV SACHDEVA AND HON'BLE MR. JUSTICE RAVINDER DUDEJA Advocates who appeared in this case: For the Petitioner: Mr. 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 respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... td. vs. Assistant Commissioner (ST) dated 11.09.2023, wherein the High Court of Madras has noticed that communications are placed under the heading of View Notices and Orders and View Additional Notices and Orders . The Madras High Court had directed the respondents to address the issue arising out of posting of information under two separate headings. As per the petitioner, the Menu View Additional Notices and Orders were under the heading of User Services and not under the heading View Notices and Orders . 6. This issue is further highlighted by another judgment of the Madras High Court dated 31.07.2023 in W.P. No. 22369/2023 and other connected petitions, wherein the Madras High Court has noticed as under:- 3. The o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling to notice the notice that was issued to the petitioner prior to the impugned order on 20.03.2023. It went unnoticed by the petitioner, as a result of which, the impugned orders have been passed on 29.04.2023. 7. Attention is also drawn to yet another judgment of Madras High Court dated 08.02.2024 in Writ Petition No. 2746/2024, titled Murugesan Jayalakshmi Vs. State Tax Officer, wherein the Madras High Court has noticed that the said issue has been addressed and the portal has been re-designed and both the View Notices tab and View Additional Notices tab are under one heading. 8. Clearly, petitioner has made out a case that petitioner has missed out the receipt of the notice and accordingly could not respondent to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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