9911796707
TMI Blog2024 (8) TMI 511X X X X Extracts X X X X X X X X Extracts X X X X ..... on of petitioner - HELD THAT:- The impugned order is set aside and the matter is remanded to the Adjudicating Authority to consider it afresh. Petition disposed off by way of remand. - HON'BLE MR. JUSTICE VIBHU BAKHRU AND HON'BLE MR. JUSTICE SACHIN DATTA For the Petitioner Through: Mr. Mukesh Chand, Mr. Keshav Rai, Advocates. For the Respondent Through: Mr. Rajeev Aggarwal, ASC and Mr. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le to respond to the same. The reasons explained by the petitioner for non-receipt of the SCN are summarised as under : i. that the authorized signatory as per GST portal died on 16.11.2020 due to corona virus; ii. that the GST portal thereafter was un accessible due to cancellation of the registration and death of the authorized signatory who could access the GST portal; iii. that the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that the email ID furnished to the GST authorities was that of Mr. Vikas Gupta and there was no occasion to check the same. Since the petitioner stopped its business, it had also not verified its GST portal. 7. Mr. Gupta, learned counsel appearing for the respondent fairly states that the said explanation for non-receipt of the SCN merits consideration. 8. In view of the above, the impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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