9911796707
TMI Blog2024 (5) TMI 1186X X X X Extracts X X X X X X X X Extracts X X X X ..... Further, another opportunity to submit reply and for the sake of natural justice opportunity for Personal Hearing, as per provision of Section 75 (4) DGST Act, was also provided to the taxpayer by issuing REMINDER through the GST portal. Now, since no reply/explanation has been received from the taxpayer despite sufficient and repeated opportunities, which indicate that the taxpayer has nothing to say in the matter. The undersigned is left with no other option to create demand ex-parte, in accordance with the provisions laid down in Section 73 (9) of the CGST / DGST Act, 2017, as per discrepancies already conveyed through SCN/DRC-01. The Proper Officer has opined that despite providing another opportunity, neither an online reply has been f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndents. With the consent of parties, the petition is taken up for final disposal. 3. Learned counsel for petitioner submits that the Petitioner was unaware of the initiation of any such proceedings and accordingly could not respond to the same. He submits that the said Show Cause Notice was uploaded on the portal in the category of 'Additional Notices' and was not communicated to the petitioner through any other mode of communication. He further submits that it was merely uploaded on the web portal under the tab of "Additional Notices and Orders", and accordingly, petitioner was unaware of any such proceedings initiated against it. 4. Reference may be had to the judgment of the High Court of Madras in W.P. No. 26457/2023, titled M/s East ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T Home page is displayed. 2. Login to the GST Portal with valid credentials. 3. Click the Services > User Services > View Notices and Orders command. 5. It is submitted that had the notice been uploaded in the correct place, the petitioner would have seen it and replied to the same and participated in the proceedings. Since the Notices and the Orders were hosted in the Dashboard of the petitioner meant for "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 no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dersigned is left with no other option to create demand ex-parte, in accordance with the provisions laid down in Section 73 (9) of the CGST / DGST Act, 2017, as per discrepancies already conveyed through SCN/DRC-01." The Proper Officer has opined that despite providing another opportunity, neither an online reply has been filed nor has the petitioner appeared in person or through an authorized representative. 9. Consequently, we are of the view that since the only reason for passing the impugned order is that Petitioner had not filed any reply/explanation, 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 0 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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