9911796707
TMI Blog2024 (7) TMI 743X X X X Extracts X X X X X X X X Extracts X X X X ..... to the exact location of the show cause notice on the portal. Such fact would corroborate from the email communications which remains uncontroverted. Be that as it may, since there was some confusion with regard to uploading of the show cause and the order and especially taking into consideration the fact that the dashboard of the portal has been re-designed, the petitioner should be permitted to challenge the aforesaid adjudication order dated 6th December 2023 passed under Section 73(9) of the said Act before the appellate authority. In the event, the petitioner approaches the appellate authority within 30 days from date and files an appeal along with an application for condonation of delay, the appellate authority, by condoning the delay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt that since, neither the show cause notice nor the adjudication order issued under Section 73 and Section 73 (9) of the said Act, had been uploaded in the view notices and orders section of the portal, the uploading of the notice dated 6th April, 2023 and the order dated 6th December, 2023, in the portal, in other section does not constitute service of such notice or order on the petitioner. 4. According to him, the show cause notice issued under Section 73 of the said Act and the order issued under Section 73(9) of the said Act were in fact uploaded on the view additional notices and orders section of the portal. The complex nature of the portal, prior to the same being redesigned had made it extremely difficult for the registered taxp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eferring to the aforesaid email communications he submits that the emails categorically record the exact location in the portal where the said notice is available. If the petitioner had chosen to overlook the same, the respondents cannot be made responsible thereof. He, however, acknowledges the fact that the respondents had by a communication in writing dated 28th May 2024 withdrawn the order of attachment attaching the petitioner s bank account. 8. Heard the learned advocates appearing for the respective parties and considered the materials on record. 9. Admittedly, in this case it is noticed that the show cause notice issued under Section 73 of the said Act was not uploaded in the view notices and orders section of the portal. It is, how ..... X X X X Extracts X X X X X X X X Extracts X X X X
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