9911796707
TMI Blog2024 (7) TMI 1300X X X X Extracts X X X X X X X X Extracts X X X X ..... ax dated 31.03.2023 - HELD THAT:- The GST Authorities have since addressed the issue and have re-designed the portal to ensure that View Notices tab and View Additional Notices tab was placed under one heading. However, it is not disputed that the impugned SCN was issued before the GST portal was re-designed. The present petition is allowed and the impugned order is set aside - The matter is reman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Tax dated 31.03.2023 (hereafter the impugned notification), whereby the time limit specified under Section 73 (10) of the CGST Act for passing an order under Section 73 (9) of the CGST Act, inter-alia, for the year 2017-18 was extended up to 31.12.2023. The impugned notification was issued in exercise of power conferred under Section 168A of the CGST Act. 3. The petitioner further claims t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said decision, this Court had rejected the contention that uploading of a notice under the heading Additional Notices would be sufficient service in terms of Section 169 of the CGST Act. The relevant extract of the said decision is set out below:- 4. Learned counsel for respondent submits that in terms of Section 169 of the Central Goods and Services Tax Act, 2017, uploading of a notice on the po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST Authorities have addressed the issue and have re-designed the portal to ensure that the View Notices tab and View Additional Notices tab are placed under one heading. However, admittedly, the impugned SCN was issued before the portal was re-designed. 9. In view of the above, the present petition is allowed and the impugned order is set aside. 10. The matter is remanded to the adjudicating autho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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