9911796707
TMI Blog2024 (8) TMI 572X X X X Extracts X X X X X X X X Extracts X X X X ..... egory of View Additional Notices Orders , which the petitioner claims was not easily accessible - HELD THAT:- The issue involved in the present petition is covered by earlier decisions of this Court, including in M/s ACE Cardiopathy Solutions Private Ltd. v. Union of India Ors. [ 2024 (5) TMI 974 - DELHI HIGH COURT] - In the said decision, this Court had rejected the contention that uploading of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C (Civil) and Mr. Vishal Chanda, Adv. VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition, inter alia, impugning an order dated 15.04.2024 (hereafter the impugned order) passed under Section 73 of the Delhi Goods and Services Tax Act, 2017 (hereafter the DGST Act) pursuant to the Show Cause Notice dated 08.12.2023 (hereafter the impugned SCN). 2. The impugned SCN was uploaded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its that in terms of Section 169 of the Central Goods and Services Tax Act, 2017, uploading of a notice on the portal is sufficient compliance with regard to intimation to the taxpayer. 5. We are unable to accept 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. v. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the above, the present petition is allowed and the impugned order is set aside. 8. The matter is remanded to the concerned authority to adjudicate the impugned SCN afresh. The petitioner is at liberty to file a response to the impugned SCN within a period of two weeks from date. 9. The concerned authority shall adjudicate the impugned SCN after considering the petitioner s response and after affor ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
