9911796707
TMI Blog2024 (8) TMI 1446X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner claims was not easily accessible - It is contended that the show cause notices were required to be placed under the heading of View Notices Orders but the same was not done - violation of principles of natural justice - HELD THAT:- The GST Authorities have addressed the issue and have re-designed the portal to ensure that View Notices tab and View Additional Notices tab are placed adjac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed under Section 73 of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act) pursuant to the show cause notice dated 09.12.2023 (hereafter the impugned SCN). 2. The impugned SCN was uploaded on the portal in the category of View Additional Notices Orders , which the petitioner claims was not easily accessible. It is contended that the show cause notices were required to be pla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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. 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 Vie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 affording the petitioner an opportunity to be heard. 10. The present petition is disposed of in the aforesaid terms. Pending applications also stand disposed of. - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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