9911796707
TMI Blog2024 (7) TMI 533X X X X Extracts X X X X X X X X Extracts X X X X ..... ection. It is found from the provisions of Section 73 (8) of the said Act that a registered taxpayer is entitled to deposit within 30 days from the date of issuance of the show cause notice, the demand arising out of the show cause notice. Taking into consideration such provision and the corresponding Rule being Rule 142 (3) of the CGST Rules 2017, ordinarily 30 days time is required to be granted for responding to a show cause notice. However, in the facts of the case, the petitioner did not file any response to the show cause notice nor did the petitioner apply for extension of time - It is found from the pleadings on record, inter alia, including the disclosure made today that the show cause notice had been uploaded in the view additiona ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 28th August 2023 issued under Section 73 (9) of the said Act, inter alia, including the notice issued under Section 79 (1) (c) of the said Act dated 21st February 2024 issued in Form GST DRC-13, thereby attaching the petitioner s bank account and calling upon the petitioner s banker to make payment of a sum of Rs. 78,37,155/-. 3. It is the petitioner s case that the petitioner is a registered taxpayer (RTP), under the provisions of the said Act. Although, a proceeding under Section 73 of the said Act was initiated, which culminated in an order dated 28th August 2023 passed under Section 73 (9) of the said Act, the petitioner had come to learn with regard to the factum of the aforesaid proceeding only from the order of attachment dated 21s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... portunity to challenge the said order, since both the notice as well as the adjudication order, were uploaded in the view additional notices and orders section of the portal instead and place of view notices and orders section. To demonstrate that the aforesaid show cause notice and the adjudication order were uploaded in the view additional notices and orders section of the portal, the screenshot of the relevant part of the portal has been placed before Court. Copies thereof, are also made over to the learned advocate for the State respondents. 6. In support of his contention that the show-cause notice and the adjudication orders were required to be uploaded in the view notices and orders section of the portal, Mr. Ray has also placed reli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e no control over the same. It is for the GSTN authorities to upload the show cause notice and the adjudication order. By placing reliance on the provisions of the said Act he submits that the petitioner has an efficacious alternate remedy available and this Court may in the facts of the case permit the petitioner to approach the appellate authority. 8. Mr. Saha, learned advocate enters appearance on behalf the respondent no. 5. He, however, undertakes to file the vakalatnama on behalf of the respondent no. 5 latest by 4th July 2024. 9. Heard the learned advocates appearing for the respective parties and considered the materials on record. 10. Admittedly, in this case the show cause notice under Section 73 of the said Act has been issued on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en redesigned recently. 12. Having regard to the aforesaid, it cannot be said that the petitioner had little or no opportunity to respond to the show cause notice. Further, at this stage without going into the controversy whether uploading of a notice in the view additional notices and orders section of the portal constitutes due service of notice within the meaning of Section 69 (1) (d) of the said Act, I am of the view since, there may have been some confusion in identifying the notice/orders in the pre-redesigned dashboard of the portal, the petitioner should be permitted to approach the appellate authority. If the petitioner approaches the appellate authority within a period of 6 weeks from date along with an application for condonation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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