9911796707
TMI Blog2024 (7) TMI 1299X X X X Extracts X X X X X X X X Extracts X X X X ..... er Through: Mr. Wahaj Ahmad Khan, Adv. For the Respondent Through: Mr. Udit Malik & Mr. Vishal Chanda, Advs. for R-1&2. Mr. Avishkar Singhvi, Mr. Shubham Kumar, Mr. Vivek Kumar Singh & Mr. Naved Ahmad, Advs. for GNCTD. VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition, inter alia, impugning an order dated 30.12.2023 (hereafter the impugned order) passed under Section 73 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce 01.07.2017. The petitioner was assigned the Goods and Services Tax Identification Number - 07ARTPK8063B1ZK. 5. The learned counsel for the petitioner submitted that the impugned SCN was uploaded on the portal in the category of 'Additional Notices and Orders' which were not easily accessible. It is contended that the show cause notices were required to be placed under the heading of 'Notices a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ept the contention of the learned counsel, reference may be had to the judgment of the High Court of Madras in W.P. No.26457/2023, titled M/s East Coast Constructions and Industries Ltd. vs. Assistant Commissioner (ST) dated 11.09.2023, 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" ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... file a response to the impugned SCN within a period of two weeks from date.
11. The concerned authority shall adjudicate the impugned SCN after considering the petitioner's response and after affording the petitioner an opportunity to be heard.
12. The present petition is disposed of in the aforesaid terms. All pending applications also stand disposed of. X X X X Extracts X X X X X X X X Extracts X X X X
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