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2024 (7) TMI 810

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..... Authorities had addressed the issue and had re-designed the portal to ensure that View Notices tab and View Additional Notices tab were placed under one heading. The impugned SCN was issued before the portal was re-designed. The impugned order is set aside - matter is remanded to the concerned authority to adjudicate the SCN afresh - Petition disposed off by way of remand. - HON'BLE MR. JUS .....

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..... orities. 3. The impugned SCN was uploaded on the portal in the category of Additional Notices which the petitioner claims was not easily accessible. It is contended that the show cause notices were required to be placed under the heading of Notices but the same was not done. 4. Learned counsel for the parties submit that the issue involved in the present petition is covered by earlier decisions of .....

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..... dustries Ltd. v. Assistant Commissioner (ST) dated 11-9-2023, wherein the High Court of Madras has noticed that communications are placed under the heading of View Notices and Orders and View Additional Notices and Orders . The Madras High Court had directed the respondents to address the issue arising out of posting of information under two separate headings. As per the petitioner, the Menu View .....

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