9911796707
TMI Blog2024 (5) TMI 1425X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner claims that the notices in question including the final order passed under Section 74 of the said Act had been uploaded in additional notices and orders section instead of view notices and orders section, no statement has been made by the petitioner as to when the petitioner came to learn with regard to the factum of uploading of the notices/order. In view of the aforesaid and by reason of failure on the part of the petitioner to make appropriate disclosure as to when he had come to learn with regard to factum of uploading of aforesaid notices, it is not inclined to exercise discretion in favour of the petitioner. Maintainability of petition - availability of efficacious alternative remedy of appeal - HELD THAT:- Taking note ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... drawing attention of this Court to the pre show cause notice and the show cause notice forming part of the writ petition submits that the aforesaid show cause notice including the order under Section 74 of the said Act had not been uploaded in the view notices and orders section of the portal. The same were in fact uploaded in the additional notices and orders section. 4. According to him, inasmuch as the aforesaid notices were uploaded in the additional notices and orders section the petitioner had missed the said notice and had otherwise been prevented from responding to the same, which resulted in passing of the ex parte order dated 16th June, 2023. He submits that inasmuch as the petitioner had been prevented from responding to the sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said Act. 7. By placing reliance on Section 169(1)(d) of the said Act it is submitted that the said notices had been duly published in a common portal to which the petitioner had access. Inasmuch as the notices had been published in a common portal, the petitioner cannot claim that he had missed the notice or otherwise had been prevented from responding to the show cause. 8. Heard the learned advocates appearing for the parties and considered the materials on record. 9. In this case I notice that although, the petitioner claims that the notices in question including the final order passed under Section 74 of the said Act had been uploaded in additional notices and orders section instead of view notices and orders section, no statement h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dispose of the appeal on merits subject to the petitioner complying with the provisions as regards pre deposit. It may, however, be noted that the learned Government Pleader had objected to this Court granting liberty to the petitioner in preferring the appeal since according to him, time to prefer the appeal has been expired. 13. I make it clear that the appellate authority, while deciding an application for condonation of delay under Section 5 of the Limitation Act, 1963, shall be guided by the pronouncement of the judgment delivered by the Hon ble Division Bench of this Court in the case of S.K.Chakraborty sons versus Union of India (2024) 123 GSTR 229 as also the judgment delivered by this Court on 1st May 2024 in case of Mukul Islam v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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