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TMI Blog2024 (7) TMI 367X X X X Extracts X X X X X X X X Extracts X X X X ..... of principles of natural justice - non-service of SCN - Notices went unnoticed, as they were hosted in the GST common portal - HELD THAT;- The impugned orders are set aside and the case is remitted back to the respondent to pass a fresh order on merits and in accordance with law as expeditiously as possible, preferably within a period of 6 months from the date of receipt of a copy of this order s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .06.2023 for the assessment year 2017-18. The details of the respective notices issued to the petitioner for the respective assessment years are as under: S.No Writ Petition Notice in Form 1 W.P.(MD) No.27792 of 2023 GST DRC -01A dated 27.04.2023 GST DRC -01 dated 02.06.2023 2 W.P.(MD) No.27793 of 2023 GST DRC -01A dated 26.04.2023 GST DRC -01 dated 02.06.2023 3 W.P.(MD) No.27794 of 2023 GST DRC - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g to deposit 5% of the disputed tax amount for each of the assessment years without prejudice to the claim. 5. On the other hand, the learned Additional Government Pleader for the respondent was directed to ascertain whether the annexures to the impugned orders have been served on the petitioner or not? 6. Having considered the submissions of the learned counsel for the petitioner and the learned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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